The presence of high Z material adjacent to soft tissue, when submitted to irradiation, enhances locally the absorbed dose in these soft tissues. Such an effect occurs due to the outscattering of photoelectrons from the high Z material. Polymer gel (PG) dosimeters were used to investigate this effect. Analytic calculations to estimate the dose enhancement were performed. Samples containing a polymer gel with 0.005 gAu/gPG and a pure polymer gel were irradiated using an X-ray beam produced by 150 kV, filtered with 4 mm Al and 5 mm Cu, which resulted in an approximately 20% greater absorbed dose in the samples with gold in comparison to those with the pure polymer gel. The analytic calculations resulted in a dose enhancement factor of approximately 30% for the gold concentration of 0.005 gAu/gPG.