In this paper, the system for detection of photoacoustic signal has been constructed by using CW $CO_{2}$ laser for an analysis of the photoacoustic signal In metals and aluminum carbon steel, brass have been used as sample. The photoacoustic signals of several nano amperes have been detected in each sample with varying modulation frequency of laser, time constant of lock-in amplifier, thickness of sample. The characteristics of photoacoustic signal has been analysed in term of phase angle by using signal processing technique. Results indicate that the photoacoustic signal can be stabilized by adjustment of time constant of lock-in amplifier, that the signal amplitude is proportional to the ratio of thermal expansion coefficient to thermal capacity of metal, and that the signal amplitude decreases exponentially with sample thickness as well as with modulation frequency.