Photothermal depth profilometry is formulated as a nonlinear inverse scatte
ring problem. Starting with the one-dimensional heat diffusion equation, we
derive a mathematical model relating arbitrary variation in the depth-depe
ndent thermal conductivity to observed thermal wavefields at the surface of
a material sample. The form of the model is particularly convenient for in
corporation into a nonlinear optimization framework for recovering the cond
uctivity based on thermal wave data obtained at multiple frequencies. We de
velop an adaptive, multiscale algorithm for serving this highly ill-posed i
nverse problem. The algorithm is designed to produce an accurate, low-order
representation of the thermal conductivity by automatically controlling th
e lever of detail in the reconstruction. This control is designed to reflec
t both (I) the nature of the underlying physics, which says that scale shou
ld decrease with depth, and (2) the particular structure of the conductivit
y profile, which may require a sparse collection of fine-scale components t
o adequately represent significant features such as a layering structure. T
he approach is demonstrated in a variety of synthetic examples representati
ve of nondestructive evaluation problems seen in the steel industry.