This paper is concerned with the theoretical and experimental study of photoacoustic (PA) spectroscopy using a transparent transducer. When the light beam is illuminated from the sample surface and a PA signal is detected by the back transducer, a peak and a valley are mixed in the PA spectra. When the light is illuminated through the transparent window, the heat at the surface is directly detected by the transducer and there is no geometrical limitation to detect PA signal. A PA spectra of a block sample and the different PA spectra for various sample treatments are demonstrated.