The time‐dependent response of photoacoustic cells to pulsed excitation is examined both theoretically and experimentally. The theoretical treatment includes both the response of conventional optical absorbers and absorbers containing metastable states. These results should be useful in dye laser applications of photoacoustic spectroscopy on both absorbing and luminescent materials. The experimental results were obtained using a newly developed device in which both electrical heating and optical heating have been shown to produce an equivalent acoustic response. This device should have applications in the design and calibration of cells for photoacoustic spectroscopy.