Abstract: In this paper, for the solid sample composed of three layers in which the thermal property is inhomogeneous and tho optical-absorption coefficient is varied, a new and effective numerical method is proposed, and it is used to nondestructively reconstruct the depth distribution of optical-absorption coefficient in multilayer inhomogeneous material through by the photothermal signal which are measured on the surface of a sample with the photothermal method. By means of the relation between absorption coefficient and nitrogen concentration, we may obtain the spatial distribution of the nitrogen concentration in a GaP:N sample. Inverse results by experimental data show that the performance of the approach at p junction is better. !4
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