A method for spectral background evaluation in x‐ray energy analysis is proposed, based on a simple model of background generation in the detector. This model assumes that photons, of a given energy, interacting with the detector have probabilities of generating background counts within lower energy windows. The usefulness of the method resides in the fact that it allows a background evaluation with different levels of complexity and accuracy. The method also permits accurate background calculation with samples of variable mass and composition, such as biological and environmental materials.

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