The study aimed to present an alternative method that is applicable to develop the perfect tissue-equivalent material that is completely tissue equivalent in all of its gamma-ray interaction properties. In this work, a Monte Carlo code has been written and simulations have been performed to achieve the gamma-ray interaction data details for the selected body tissues and tissue substitutes quoted from the ICRU Reports that are required for accurate assessment in radiotherapy, radiodiagnosis patient dosimetry and radiation protection. Accurate values of the linear attenuation coefficient for the selected absorber samples have been calculated by using simulation outputs. A comparison has been made with theoretical and experimental data that has appeared in the literature. The results presented in the tables, appear to be close to each other, which shows that the simulation procedure used in this work is suitable for use in such kinds of studies. The results reported here imply that the method presented in this study is important and reliable in providing convenient substitutes for certain treatment procedures for phantoms, radiation detectors, detector walls and tissue-equivalent proportional counters.