This article explores the effectiveness of gamma rays attenuation of various N95 respirator samples by analysing several theoretical parameters such as the Effective Atomic Numbers (Z(eff)), Half Value Layer (HVL), Mean Free Path (MFP), Mass Attenuation Coefficients (MAC), Tenth Value Layer (TVL), Exposure Build Up Factors (EBF) and Energy Absorption Build Up Factors (EABF). For the selected N95 mask samples, the MAC values corresponding to the energy levels between 0.015 and 20 MeV are measured using the WinXCOM software and the MATLAB code. The parameters including Z(eff), TVL, HVL, and MFP are computed using the MAC values derived from the WinXCOM program. EBF and EABF are computed in relation to the penetration depth and incident photon energy by using the (G-P) fitting approximation in estimating the photon build-up factor. The findings showed that having the lowest TVL, HVL, and MFP, the N2 sample has the best output in terms of radiation attenuation purposes. In conclusion, the N2 sample which outperforms other samples is the most promising mask sample when it comes to gamma-ray attenuation features.