The absorption coefficient of a highly absorbing (β≫105 cm-1) new composite produced in our laboratory, namely manganese dioxide surface‐impregnated polyethylene (MnO2–PE) film, has been measured in the visible range. We have employed a combination of concurrently taken photoacoustic and beam transmission data. This combination proved to be an effective means for the optical evaluation of highly absorptive samples which dispenses with the need for prior knowledge of the sample reflectivity. Theoretical interpretation of MnO2–PE absorption profile, with due account of the processes underlining the photoacoustic signal generation, reveals a semiconductor behavior with an estimated effective gap wavelength of 8050 Å. Technical implications of the availability of these highly absorptive flexible films are briefly considered.