Abstract: In one embodiment, a photoacoustic effect measurement instrument for measuring a species (e.g., a species of PM) in a gas employs a pair of differential acoustic cells including a sample cell that receives sample gas including the species, and a reference cell that receives a filtered version of the sample gas from which the species has been substantially removed. An excitation light source provides an amplitude modulated beam to each of the acoustic cells. An array of multiple microphones is mounted to each of the differential acoustic cells, and measures an acoustic wave generated in the respective acoustic cell by absorption of light by sample gas therein to produce a respective signal. The microphones are isolated from sample gas internal to the acoustic cell by a film. A preamplifier determines a differential signal and a controller calculates concentration of the species based on the differential signal.