This paper demonstrates the application of step-scan phase modulation Fourier transform infrared photoacoustic spectroscopy (FTIR-PAS) in non-destructively depth profiling of styrene-butadiene-styrene block copolymer/polyethylene terephthalate (SBS/PET) layered materials. The surface thicknesses of three layered samples were determined to be 1.2, 4.3 and 9.4 m by using phase difference analysis, overcoming the spatial detection limits of FTIR. Combined with generalized two-dimensional (G2D) FTIR correlation analysis, the spatial origins of peaks in the SBS/PET spectrum are identified with those having overlapping peaks between different layers are resolved. depth profiling, FTIR, photoacoustic, step-scan, two-dimensional correlation analysis, layered materials