The phase-resolved photoacoustic spectroscopy has been used to analyse the pigmental distribution in intact plant leaves and has been compared with the photoacoustic phase spectrum of the leaves. The inverse correlation between the photoacoustic phase spectrum and absorption bands of chloroplasts has been observed. The characteristic valley exists in the photoacoustic phase spectrum of the leaf cuticle. In addition, there are some differences in the photoacoustic phase spectra obtained at different modulation frequency. The phenomena show that photoacoustic phase spectra can also be used for the nondestructive depth-profile analyses of biological sample as good as photoacoustic spectroscopy.