Photo-acoustic spectroscopy (PAS) is one of the most sensitive non-destructive analysis techniques for gases, fluids and solids. It can operate background-free at any wavelength and is applicable to microscopic and even non-transparent samples. Extension of PAS to broadband wavelength coverage is a powerful tool, though challenging to implement without sacrifice of wavelength resolution and acquisition speed. Here we show that dual-frequency comb spectroscopy (DCS) and its potential for unmatched precision, speed and wavelength coverage can be combined with the advantages of photo-acoustic detection. Acoustic wave interferograms are generated in the sample by dual-comb absorption and detected by a microphone. As an example, weak gas absorption features are precisely and rapidly sampled; long-term coherent averaging further increases the sensitivity. This novel approach of dual-frequency comb photo-acoustic spectroscopy (DCPAS) generates unprecedented opportunities for rapid and sensitive multi-species molecular analysis across all wavelengths of light.