We have developed a low-cost, portable photoacoustic instrument. The device consists of a detection unit comprising a photoacoustic cell with an embedded laser diode or a light-emitting diode, a photodiode, an electret microphone (60 × 40 × 40 mm3), and a signal processing and power supply unit in a box containing batteries and electronics (160 × 140 × 60 mm3). A PC or portable computer is required to operate the device and for data processing. The weight of the instrument without the computer is 1.70 kg. The computer, or more precisely, its sound card is the essential part of the apparatus because it generates the signal for the laser diode or light-emitting diode modulation and processes signals from the microphone and photodiode. The computer sound card is used as a dual-phase lock-in amplifier. The software used for the control of the setup was also developed in course of this work. The photoacoustic instrument presented here allows measurements and quantitative analysis of numerous solid-state samples. It is simple in design and use, having a reasonable weight and portability.