The paper presents the analysis of the static component of temperature distribution in non-transparent samples during photothermal measurements. Analytical expressions for static part of temperature distribution in the irradiated sample and in its surroundings are determined using one dimensional model of heat transfer in a typical photothermal environment. It is established that the dominant factors that influence the shape and the mean value of the temperature distribution are optical absorption coefficient and thermal conductances of the sample and the surroundings. Important special cases are described and analytical expressions for temperatures of the front and the back side of the sample are derived. [Projekat Ministarstva nauke Republike Srbije, br. TR37020 i br. III45005]