Therapy with [131I]MIBG has produced partial remissions of malignant pheochromocytomas but not all patients respond. Responses correlate with the quantity of radiation delivered. We developed the conjugate-view method of imaging using 131I reference sources of known radioactivity placed on the surface of the patient and standard nuclear medicine equipment (gamma camera and computer), to estimate tumor uptake of [131I]MIBG. Such an estimate is a first step toward calculating radiation absorbed dose. Three different methods of background subtraction were evaluated with an anthropomorphic phantom and in five patients. In phantom results, measured tumor activity decreased exponentially with a half-life in agreement with that of 131I to within 3%. However, in the phantom studies, in which non-tumor activity is zero, no single method of background subtraction is superior. In patients, two background subtraction methods, which take their estimate from regions immediately surrounding or adjacent to the tumor and reference source, are less sensitive to reference source position and appear more accurate than a third method which uses a background region of interest displaced from the tumor. The agreement of the calculated activity concentration (nCi/g) with that measured by counting portions of the excised tumors gives validation to the method.