This paper describes a non-invasive glucose monitoring device using photoacoustic spectroscopy for people with diabetes. First, we made and assessed sound shielding characteristics of a box used in our experiments. Next, we made a photoacoustic cell using an IR-LED and a silicon microphone. Then, using both the photoacoustic cell and the sound shielding box, we measured sound shielding characteristics of the box and frequency characteristics of natural rubber and sliced ham(s). From experimental results, it is found that the sound shielding box has a good sound shielding characteristic to attenuate noise from outside, and that the proper frequencies of modulated light to reach to the depth ranging from about 2 to 3 [mm] are those of 1.7 to 1.8 kHz. We need to specify them and improve the photoacoustic cell for our future work.