The paper describes how mechanical dimensions of a differential open photoacoustic Helmholtz cell affect its operation. The influence of the diameter and length of the internal and external ducts and the volume of the acoustic buffers on the frequency response of the cell, as well as on the attenuation of the external acoustic noise, was studied. The analysis was performed by means of computer simulations based on a model in which loss-corrected transmission line duct definitions were used. The results showed that under proper selection of the cell dimensions, its frequency response at the frequencies around the main resonance is nearly identical as in the case of the conventional, closed Helmholtz resonator. The length of the ducts is only slightly related to the frequency of resonance, and does not noticeably affect the Qfactor of the cell. A decrease of the duct diameters and an increase of the buffer volumes improve attenuation of the external acoustic noise. It should be possible to obtain external acoustic noise rejection as high as 80 dB, which is a substantial improvement in comparison to the previous designs, which reported this value at the level of 40 dB to 50 dB.