The design and construction of a novel cryogenic cell which may be use
d to carry out photoacoustic measurements on either opaque or transpar
ent samples is described. The design allows any temperature to be empl
oyed within 0.5 K. Results for graphite test samples show the expected
inverse frequency dependence of the photoacoustic signal, increase in
signal with decreasing temperature and resonance effects at low tempe
rature.