where ω is the angular modulation frequency of the incident light, γ is the ratio of the specific heats (Cp/Cv) of the sample, P0 and T0 are the static pressure and the average temperature of the PA cell gas respectively, Ts(0, ω) is the complex temperature at the solid-gas boundary (surface), lg is the distance from the surface of the sample to the cell window and μg the thermal diffusion depth of the cell gas. It can be seen that the PA signal has both magnitude and phase, and it depends primarily on the temperature of the surface of the sample. The magnitude represents the strength of a PA signal and the phase is a signature of its spatial origin. Simplifications of equation (3-1) can be made on different optical and thermal conditions of a sample under study. In general, as a conceptual understanding of the relationship, PA signal is approximately proportional to log10(βμ), over the region of –1< log10(βμ)<+1, where β is optical absorptivity and μis thermal diffusion depth. Since thermal diffusion is relatively slow and thermal waves damp out quickly, only those generated within a certain sampling depth will be primarily detected. Thus, the thermal diffusion length (μ) also represents the sampling depth is given by,
where f is the modulation frequency (or Fourier frequency in continuous-scan mode) and α is the thermal diffusivity [α=k/(ρCp), where k, ρ and Cp are thermal conductivity, density and specific heat of the sample, respectively].