In this work we propose a photoacoustic model based on the Rosencwaig-Gersho theory to study dyed polymer samples. The model is similar to a two layer system and it is used to obtain the thermal diffusivity and the optical absorption coefficient of one side dyed polymer foils. The tested sample was the polyethylene terephthalate dyed with disperse dye, the Blue Samarom HGS. The results showed that the dye depth penetration can be accessed from the tted data and the dyeing process can be better controlled by using the retrieved data.