The theoretical backgrounds for the depth-profiling of the optically transparent materials by picosecond ultrasonic interferometry are developed. The mathematical description of the light reflection from inhomogeneous transparent films or coatings is proposed. The inhomogeneity can be caused both by the film synthesis (intrinsic stationary inhomogeneity) and by the short acoustic transients launched in the film (time-dependent inhomogeneity). The theory indicates that the measurements of the complex optical reflectivity time evolution, caused by acoustic strain pulse propagation in such films, offer various possibilities to extract the depth profiles of intrinsic inhomogeneous distributions of mechanical/acoustical, optical, and acousto-optical parameters of the films. In particular it is proposed how the measurements of the transient complex optical reflectivity by the femtosecond optical interferometers, operating with light of different polarizations and probing the tested samples at different angles of light incidence, can be used. The spatial resolution of the method is limited by the acoustic spatial scale which, for picosecond acoustic pulses, is much shorter than optical wavelength.
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