Abstract: A photoacoustic cell, including a light guide having a fiber portion consisting of a bundle of a number of optical fibers and a covering portion by which the side surface of the fiber portion is covered, the covering portion of the light guide extending beyond the fiber portion in a manner that when a first end of the light guide is brought into contact with the surface of a material to be measured, a closed space is defined by the end surface of the fiber portion, by the inner wall of the covering portion, and by the surface of the material to be measured; a pipe having a first end that is open in the closed space and a second end that penetrates through the covering portion and is open toward the outside of the covering portion; and a microphone that is coupled to the second end of the pipe, and a photoacoustic measuring device including this photoacoustic cell.