Abstract We show that the front photoacoustic signal due to a sample consisting of a glass plate with a metal coated surface, at which thermal waves are generated by periodical light absorption, enhances for certain modulation frequencies when the other glass surface is covered with a liquid sample. This contradicts the intuitive expectation based on the assumption that the liquid provides a new channel for heat conduction thereby decreasing the substrate temperature. Experimental results are shown and the described effect is explained using a thermal wave interference model.