A matrix formalism is introduced here for the analytical calculation o
f the thermo-elastic response of one-dimensional optically inhomogeneo
us layered structures exposed to the periodic laser heating. The multi
layer structure consists of thermally and mechanically homogeneous sol
id layers which can be interleaved by liquid or gaseous interlayers. T
he method enables the modelling of photoacoustic and photothermal meas
urements in a variety of engineering applications.