A potential method has emerged in the form of water-equivalent "3D gel dosimetry" using optical computed-tomography (optical-CT) which enables accurate, high resolution, 3D measurement of dose distributions associated with modern radiation treatments.. Optical Cone Beam CT (CBCT) scanner plays a major role for Gel dosimeter readout and clinical radiation therapy as 3-Dimensional Radiation Dosimetry. The normoxic PAGAT (Polyacrylamide Gelatin and Tetrakis) gel is used as a dosimeter for this cone beam CT analysis due to its tissue equivalent behaviour. Applying a uniform background subtraction of open field intensity resulted in cone beam CT reconstructed attenuation coefficient for a PAGAT Gel Dosimeter.