Photoacoustic spectroscopy (PA) in combination with the surface plasmon (SP) generated by attenuated total reflection (ATR) in Ag film has been employed as a sensor for selective detection of nicotine. The active material for the interaction with nicotine is a thin film of dioctyl phthalate (DOP) with nicotine-tetraphenylborate deposited on the Ag film to form nicotinumtetraphenylborate. The angular scan for PA-ATR spectra shows a shift of the SP maximum coupling angle and a broadening of the Lorentzian line shape, due to the interaction of nicotine molecules with the active layer.