The principle, possible applications and prospects of the scanning photoacoustie microscopy are described briefly. The microscopy system presented herewith attains a resolution of about 4,5 μm. Some images of such samples as the interdigital transducer of surface acoustic wave, integrated circuit and in particular the subsurface structure of the materials have been obtained by measuring the amplitude or the phase angle of the photoacoustie signal. These preliminary results show the potential applications of this device in solid state physics, material science and even medical science.