The theoretical underpinnings of photoacoustic ultrasound (PAUS) reconstruction tomography are presented. A formal relationship between PAUS signals and the heterogeneous distribution of optical absorption within the object being investigated is developed. Based on this theory, a reconstruction approach, analogous to that used in x-ray computed tomography, is suggested. Initial experimental results suggest that this approach produces "reasonable" reconstructions for absorbers distributed within a narrow plane embedded within a highly scattering medium.