of biomaterials (tissue damage threshold, 20 mJ cm −2 [6] ). Therefore, there is a strong need to find a system that can increase the PA conversion efficiency.PA conversion, particularly via the thermoelastic effect, depends on material properties such as thermal expansion coefficient (β) and light absorption coefficient (α) (i.e., Photoacoustic pressure amplitude, P = Γ(β)αF where the Grüneisen parameter, Γ is a function of β, and F is the laser fluence). [2] Efficient PA materials should have both high thermal expansion and good light absorption. Among many materials, metal films (typically, hundreds of nanometers thick) have been widely used due to easy fabrication and decent light absorption (e.g., >50% light absorption for Cr 100 nm at 532 nm wavelength). However, the PA conversion of metals is considered to be inefficient because of their low thermal expansion. Alternatively, researchers have developed composite materials with both high thermal expansion and good light absorption, [7][8][9][10][11] which consist of lightabsorbing fillers embedded in transparent mediums with high thermal expansion. Specifically, an early attempt to make such composites was to use carbon black mixed with polydimethylsiloxane (PDMS), which showed an order of magnitude high PA amplitude compared to a metal film. [7] Recently, besides carbon black, other carbon materials including CNTs, [8,9] rGO, [10] candle soot nanoparticles, [11] and nanofiber [12] have been utilized as light-absorbing fillers, showing improved PA conversion efficiency. In addition to the carbon-based broadband absorbers, a metal-based PDMS composite consisting of gold nanoparticles was developed, showing high PA conversion efficiency compared to aluminum thin film. [13] Beyond imaging and sensing applications, such highly efficient PA materials have allowed new applications, e.g., PA cavitation therapy capable of selectively removing biomaterials, cells or tissues. [14][15][16][17] Although the composite materials are proven to be promising, they have several disadvantages. For example, the composites require arduous preparation processes (e.g., high temperature CVD growth of CNT forest [8] ). Also, the carbon fillers are easily agglomerated while mixing with polymers, thereby requiring surface functionalization of the fillers. [9] Moreover, for solutionprocessed composites, it is difficult to control the thickness of the films, especially if the composites contain a high concentration of fillers and thus become highly viscous. [8,18] Even though main contribution to efficient PA conversion is believed to be Photoacoustic (PA) conversion of metal film absorbers is known to be inefficient because of their low thermal expansion and high optical reflection, as compared to polymeric materials containing light absorbing fillers. Here, highly efficient PA conversion is demonstrated in metal films. By using a metal film absorber sandwiched by transparent polymer layers, PA conversion is significantly enhanced, which is even comparable to in the highest reported in...