Laser heating of two layer system is studied. The front layer is a homogeneous thin film having constant optical surface absorptance "A f ". This layer is of finite thickness. It is deposited on a thick substrate. The temperature profiles within the front layer and the substrate are obtained. Laplace integral transform technique is applied to solve the related heat diffusion equation of parabolic type. Computations for silicon-glass two layer system are given as an illustrative example.