In this study, a simple post-reconstruction dual-energy computed tomography (CT) method is proposed. A dual-energy CT algorithm for monochromatic x-rays was adopted and applied to the dual-energy CT of polychromatic x-rays by assigning a representative mono-energy. The accuracy of algorithm implementation was tested with mathematical phantoms. To test the sensitivity of this algorithm to the inaccuracy of representative energy value in energy values, a simulation study was performed with mathematical phantom. To represent a polychromatic x-ray energy spectrum with a single-energy, mean energy and equivalent energy were used, and the results were compared. The feasibility of the proposed method was experimentally tested with two different micro-CTs and a test phantom made of polymethyl methacrylate (PMMA), water, and graphite. The dual-energy calculations were carried out with CT images of all possible energy pairs among 40, 50, 60, 70, and 80 kVp. The effective atomic number and the electron density values obtained from the proposed method were compared with theoretical values. The results showed that, except the errors in the effective atomic number of graphite, most of the errors were less than 10 % for both CT scanners, and for the combination of 60 kVp and 70 kVp, errors less than 6.0 % could be achieved with a Polaris 90 CT. The proposed method shows simplicity of calibration, demonstrating its practicality and feasibility for use with a general polychromatic CT.