Photopolymerization is a process that depends, among other factors, on the optical properties of polymerized materials. In turn, this process affects longitudinal light transport in these materials, thereby altering their optical absorption coefficient which is thus expected to exhibit depth dependence. Furthermore, polymerization affects the thermal properties of these materials. A robust theoretical approach to the study of the depth-dependent optical absorption coefficient, ͑x͒, and thermal diffusivity, ␣͑x͒, in materials exhibiting depth profiles of these parameters has been developed through the photothermal inverse problem based on the concept of the thermal-harmonic oscillator. Using this concept in the frequency-domain nonhomogeneous photothermal-wave boundary-value problem, the simultaneous reconstruction of arbitrary simultaneous optical and thermal depth profiles was achieved using a multiparameter fitting method to the experimental amplitude and phase. As a first application of the theory to partially polymerized Alert Composite ͑shade A3͒ dental resin, with curing induced by a blue light-emitting diode, the ͑x͒ and ␣͑x͒ depth profiles were reconstructed from photothermal radiometric frequency-scanned data. A strong anticorrelation of these two depth profiles was observed and was interpreted in terms of photochemical processes occurring during the optical ͑photocuring͒ creation of long polymeric chains in the resin. The photothermally reconstructed depth profiles may have implications for the optimization of blue light curing methods using such resins in dental clinical practice. Downloaded 24 Dec 2010 to 128.100.48.213. Redistribution subject to AIP license or copyright; see http://jap.aip.org/about/rights_and_permissions 054902-2 Martínez-Torres, Mandelis, and Alvarado-Gil J. Appl. Phys. 108, 054902 ͑2010͒ Downloaded 24 Dec 2010 to 128.100.48.213. Redistribution subject to AIP license or copyright; see http://jap.aip.org/about/rights_and_permissions 054902-3 Martínez-Torres, Mandelis, and Alvarado-Gil J. Appl. Phys. 108, 054902 ͑2010͒ Downloaded 24 Dec 2010 to 128.100.48.213. Redistribution subject to AIP license or copyright; see http://jap.aip.org/about/rights_and_permissions 054902-7 Martínez-Torres, Mandelis, and Alvarado-Gil J. Appl. Phys. 108, 054902 ͑2010͒ Downloaded 24 Dec 2010 to 128.100.48.213. Redistribution subject to AIP license or copyright; see http://jap.aip.org/about/rights_and_permissions