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When a gamma-ray collides with an orbital electron of an atom of the material through which it is passing it can transfer all its energy to the electron and cease to exist - see figure below. On the basis of the Principle of Conservation of Energy we can deduce that the electron will leave the atom with a kinetic energy equal to the energy of the gamma-ray less that of the orbital binding energy. This electron is called a photoelectron.
Note that an ion results when the photoelectron leaves the atom. Also note that the gamma-ray energy is totally absorbed in the process.
Two subsequent points should also be noted. Firstly the photoelectron can cause ionisations along its track in a similar manner to a beta-particle. Secondly X-ray emission can occur when the vacancy left by the photoelectron is filled by an electron from an outer shell of the atom. Remember that we came across this type of feature before when we dealt with Electron Capture in chapter 2.