Aluminum (Al) is a standard material that has been used as a filter for ionising radiation however for polyvinyl chloride (PVC) there is no solid evidence to support but has been recommended. PVC has been selected as a potential filter material due to it is a long lasting constructing material and very durable, which can be used in a variety of application. The purpose of this study was to observe the effect of PVC on entrance surface dose (ESD) values as compare to the standard X-ray filter of Al. The effect of varying thickness of the materials and difference exposure settings were observed and compared to each other. From this study, the percentage difference for both PVC and Al thickness is less than ± 25.00 % shows that PVC has a potential to be used as one of the filter materials due to its ability to reduce the ESD value