We have developed a computer simulation method based on a one-dimensional heat transfer theory for measuring thermal properties of the materials using the technique of photoacoustic spectroscopy (PAS). The heat-conductivity values of some typical polymer sheets were measured. The computer simulation by using this method was carried out. These values were nearly equal to those in the litera-ture. We have also tried to develop the method to simulate the spectrum of each layer and the thermal property of transparent layer of a three-layered model sample consisting of a polymer sheet and two thin light-absorbing layers on both surface.