The choice of the material base to which the material decomposition is performed in dual-energy computed tomography may affect the quality of reconstructed images. Resulting inaccuracies may lower their diagnostic value, or if the data are used for radiation treatment planning, the accuracy of such plans. The aim of this work is to investigate how the commonly used (water, bone) (WB), (water, iodine) (WI), and (approximate photoelectric effect, Compton scattering) (PC) doublets affect the reconstructed linear attenuation coefficient in the case of the Alvarez–Macovski (AM) method. The performance of this method is also compared to the performance of the dual-energy iterative reconstruction algorithm DIRA. In both cases, the study is performed using simulations.

The results show that the PC and WB doublets accurately predicted the linear attenuation coefficient (LAC) values for human tissues and elements with Z = 1, …, 20, in the 20–150 keV range, though there was a small (<5% discrepancy in the 20–35 keV range. The WI doublet did not represent the tissues as well as PC and WB; the largest discrepancies (>50% in some cases) were in the 20–40 keV range.

LACs reconstructed with the AM and DIRA followed this trend. AM produced artifacts when iodine was present in the phantom together with human tissues since AM can only work with one doublet at a time. It was shown that these artifacts could be avoided with DIRA using different doublets at different spatial positions, i.e., WB for soft and bone tissue and WI for the iodine solution.