This paper shows results of the photoacoustic (PA) spectral studies, with the microphone detection, of a series of ZnSe crystals with differently prepared surfaces. All samples exhibited the surface absorption connected with defects states located on their surfaces. The quality of the surface preparation is expressed by the surface absorption coefficient spectra of the samples times the thickness of a damaged layer. In this paper both theoretical and experimental photoacoustic amplitude and phase spectra as also the corresponding computed surface and volume optical absorption coefficient spectra of the samples with differently prepared surfaces are presented and discussed. The procedure of computations of the volume and surface absorption spectra with the use of the optimization method is presented in the paper too. (C) 2009 Elsevier B. V. All rights reserved.