['In patients with small bowel obstruction (SBO), it is challenging to detect early ischemia. The purpose of this study is to evaluate the quantitative and qualitative benefits of virtual monoenergetic image (VMI) reconstruction in the assessment of small bowel mural enhancement on dual source dual energy computed tomography (CT) scans of the abdomen.', 'Institutional review board approval was obtained, for this retrospective analysis. 72 consecutive patients with acute SBO were scanned using a second generation 128-slice dual source, CT system. Images were reconstructed at VMI energy levels from 40 to 110keV in 10keV increments and were analysed quantitatively and qualitatively. Contrast to noise ratios (CNR) and signal to noise ratios (SNR) for mural enhancement were recorded for all VMI datasets and compared to conventional polychromatic images (PCI) at 120kVp. Subjective analysis of mural enhancement on VMI and PCI was performed by 3 blinded readers.', 'Optimal CNR values for small intestinal mural enhancement were observed at 70keV. Qualitative assessment revealed that there was no statistical difference in diagnostic accuracy between VMI and PCI. All readers reported improved confidence when assessing the contrast enhancement on the 70keV VMI dataset and in our series, 2 additional cases of ischemia were identified on this reconstruction.'] Does virtual monoenergetic reconstruction of contrast-enhanced dual energy CT at 70keV maximize mural enhancement in acute small bowel obstruction?