The photothermoelastic transfer matrix method introduced here was demo
nstrated to be generally applicable for the calculation of the thermoe
lastic response of multilayered samples exposed to modulated laser hea
ting. The method enables the modelization of photothermal measurements
of samples having arbitrary number of layers and values of optical, t
hermal, and elastic parameters. To demonstrate its feasibility, a gene
ral expression for photopyroelectric signals is being presented.