In this paper, a detailed theoretical treatment of the three dimensional photothermal deflection, under modulated cw excitation, is presented for a three layer system (backing-solid sample-fluid). By using a technique based on Green's function and integral transformations we find the explicit expressions for laser induced temperature distribution function and the photothermal deflection of the probe beam. Numerical analysis of those expressions for certain solid samples shows that the laser induced temperature of the sample surface, the effective thermal length and the deflection signal and its width decrease with increasing modulation frequency. Furthermore, increasing the diffusivity/conductivity of solid sample results in a decrease in the deflection signal intensity and slight increase in the signal width. Finally, we find that the focal length of the photothermal lens in normal direction is much greater than that of in tangential direction.