X-ray emission from laser-plasma interaction is an important x-ray source, and improving laser to x-ray conversion is imperative for various applications. The laser to x-ray conversion efficiency (CE) was simulated for gold targets with different initial densities. Using a 0.1 g/cm3 Au layer target, an x-ray conversion efficiency of 50.8% was obtained, which was 1.34 times of the 37.9% for the solid density target. It has been shown that the enhancement of the x-ray conversion efficiency is caused by the increase of absorption from the incident laser and reduction of ion kinetic energy due to the initial low density of the gold target.