This paper is an analysis of determination possibility of the optical absorption coefficient spectra of thin semiconductor layers from their normalized photoacoustic amplitude spectra. Influence of multiple reflections of light in thin layers on their photoacoustic and optical absorption coefficient spectra is presented and discussed in detail. Practical formulae for the optical absorption coefficient spectrum as a function of the normalized photoacoustic amplitude spectrum are derived and presented. Next, they were applied for computations of the optical absorption coefficient spectra of thin In₂S₃ thin layers deposited on a glass substrate. This method was experimentally verified with the optical transmission method.