This study presents a numerical method in order to determine the mass attenuation coefficient of a sample with an unknown chemical composition at low energy. It is compared with two experimental methods : a graphic method and a transmission method. The method proposes to realise a numerical absorption calibration curve to process experimental results. Demineralised water with known mass attenuation coefficient (0.2066 cm 2 .g −1 at 59.54 keV) is chosen to confirm the method. 0.1964 ± 0.0350 cm 2 .g −1 is the average value determined by the numerical method, that is to say less than 5% relative deviation compared to more than 47% for the experimental methods.