The backscattering of electrons obviously happens with the core of the atoms or ions. If it is related to the mass I would expect an impact of protons and neutrons. If it is an impact of the charge (quite unlikely since plus and minus should attract each other) it should be proportional to the the protons only (i.e. Z, the atomic or periodic number). Nevertheless, it is not a single event since we have a practically unlimited number of interactions which should be related to the number of atoms (cores). This would bring the packing or mass density (or in first approximation the materials density) into the business. This from my present point of view very logical conclusion is in strict contradiction to experimental observations: comparing lead (density around 10g/cm³) and gold (density around 20g/cm³ ), lead has a higher backscatter coefficient. Does anybody have an idea, why the backscatter coefficient scales with Z and not with the density...or something else like a proton-density since the mass density also considers the neutrons?