Photoelectric absorption is an interaction in which an incoming gamma ray virtually transfers all of its energy to an atomic electron, usually the most tightly bound K-shell electron of an atom. This paper uses the Win XCOM computer code as a reference base. We found analytical photoelectric attenuation coefficients for researchers using the Monte Carlo simulation program for Z is an element of [1; 100] and E is an element of [10 keV; 3MeV]. We define a photoelectric effect operator and coefficient operators and a series for photoelectric absorption. We have calculated two polynomial coefficient operators for use with XCOM for photoelectric absorption. We determined 14 energies and atomic number limits for elements, and we find that they are accurate limits of photoelectric absorption for fitting with XCOM.