For low-energy (up to 150 kV) x-rays, the ratio of mass-energy absorption coefficients for water to air, (mu(en)/rho)w.air, and the backscatter factor B are used in the conversion of air kerma, measured free-in-air, to water kerma on the surface of a water phantom. For clinical radiotherapy, similar conversion factors are needed for the determination of the absorbed dose to biological tissues on (or near) the surface of a human body. We have computed the mu(en)/rho ratios and B factor ratios for different biological tissues including muscle, soft tissue, lung, skin and bone relative to water. The mu(en)/rho ratios were obtained by integrating the respective mass-energy absorption coefficients over the in-air primary photon spectra. We have also calculated the mu(en)/rho ratios at different depths in a water phantom in order to convert the measured in-phantom water kerma to the absorbed dose to various biological tissues. The EGS4/DOSIMETER Monte Carlo code system has been used for the simulation of the energy fluence at different depths in a water phantom irradiated by a kilovoltage x-ray beam of variable beam quality (HVL: 0.1 mm Al-5 mm Cu), field size and source-surface distance (SSD). The same code was also used in the calculation of the B factor ratios, soft tissue to water and bone to water. The results show that the B factor for bone differs from the B factor for water by up to 20% for a 100 kV beam (HVL: 2.65 mm Al) with a 100 cm2 field. On the other hand, the difference in the B factor between water and soft tissue is insignificant (well within 1% generally). This means that the B factors for water may be directly used to convert the 'in-air' water kerma to surface kerma for human soft tissues.