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We suggest a new theoretical approach to obtain effective thermal parameters of two‐layer structures in photothermal experiments, and calculate the effective thermal conductivity in the quasistatic approximation. Unlike previous works devoted to this problem, it is supposed that a non‐equilibrium temperature originates due to the bulk modulated light absorption. It is shown that in this case the effective thermal parameters have to be obtained together with the effective optical parameters. As a result, the effective thermal parameters in the general case are dependent on the optical parameters of the layers. The role of the thermal properties of the interface between the layers is discussed. It is concluded that the effective parameters are not single‐valued. They depend on the manner of measurements and the point of these measurements. (© 2004 WILEY‐VCH Verlag GmbH & Co. KGaA, Weinheim)

In this work general boundary conditions are obtained for the linear nonstationary heat diffusion equation. It is shown that both surface heat conduction and surface heat accumulation must be taken into account for the validity of energy balance at the surface. The latter process is important at fast temperature variation in time.

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