Neutron stimulated emission computed tomography (NSECT) is an imaging technique that provides an in-vivo tomographic spectroscopic image of the distribution of elements in a body. To achieve this, a neutron beam illuminates the body. Nuclei in the body along the path of the beam are stimulated by inelastic scattering of the neutrons in the beam and emit characteristic gamma photons whose unique energy identifies the element. The emitted gammas are collected in a spectrometer and form a projection intensity for each spectral line at the projection orientation of the neutron beam. Rotating and translating either the body or the beam will allow a tomographic projection set to be acquired. Images are reconstructed to represent the spatial distribution of elements in the body. Critical to this process is the appropriate removal of background gamma events from the spectrum. Here we demonstrate the equivalence of two background correction techniques and discuss the appropriate application of each. © 2006 Elsevier B.V. All rights reserved.