Photoacoustic imaging is an emerging technology based on the photoacoustic effect that has developed rapidly in recent years. It combines the high contrast of optical imaging and the high penetration and high resolution of acoustic imaging. As a non-destructive biological tissue imaging technology, photoacoustic imaging has important application value in the field of biomedicine. With its high efficiency bi-oimaging capabilities and excellent biosafety performance, it has been favored by researchers. The visualization of photoacoustic imaging has great research signifi-cance in the early diagnosis of some diseases, especially tumors. In photoacoustic imaging, light transmission and thermal effects are important processes. This article is based on COMSOL software and uses finite element analysis to construct a physi-cal model for simulation. Through laser pulses into the stomach tissue containing tumor, the physical process of light transmission and biological heat transfer was studied, and a photothermal model composed of two physical fields was built, and finally a series of visualization graphics were obtained. This work has certain theo-retical guiding significance for further promoting the application of photoacoustic imaging in the field of biomedicine.