In this work, the problem of the effective thermal diffusivity of two-layer
systems is investigated using the photoacoustic spectroscopy. The experime
ntal results are examined in terms of the effective thermal parameters of t
he composite system determined from a homogeneous material which produces t
he same physical response under an external perturbation in the detector de
vice. It is shown, that the effective thermal conductivity is not symmetric
under exchange of the two layers of the composite; i.e., the effective the
rmal parameters depend upon which layer is illuminated in the photoacoustic
experiments. Particular emphasis is given to the characterization of the i
nterface thermal conductivity between the layer-system.