Cone beam computed tomography (CBCT) images obtained from linac-based kV imagers are typically used for image-guided radiotherapy, in particular to perform three-dimensional image matching. CBCT image sets can also be used for adaptive radiotherapy where the treatment plan is modified on the basis of periodic imaging throughout the treatment course. CBCT images provide both anatomical information and Hounsfield unit (HU) values, which are required for dose calculations. This study evaluates treatment plans based on CBCT datasets calibrated using the Catphan 504 phantom to investigate the feasibility of using CBCT for adaptive replanning. The CBCT images were acquired from a Varian On-Board Imager system. Conventional planning CT (PCT) images obtained from a Philips Brilliance Big Bore CT scanner were used as reference images. The HU-density calibration curves of CBCT were obtained using a Catphan 504 phantom and a CIRS density phantom and compared with the clinical PCT calibration curve (obtained using the CIRS density phantom). Treatment plans created using the different calibration curves were compared. Identical targets were delineated on CBCT and PCT images on four different-sized phantoms and planar dose maps were generated. The dose-volume histograms of PCT- and CBCT-based plans were compared and evaluated by gamma analysis. To extend the study to a typical clinical situation, two prostate cases were included. The dose distribution comparison between PCT- and CBCT-based plans for patients yielded similar results to those obtained using phantoms. The study also analyzed the effect of phantom dimensions on HU values and its impact on dose calculations. The isodose distributions computed based on PCT and CBCT using the Catphan calibration curve agree to within � 1% compared to that based on CBCT using the density phantom calibration curve. However, for phantoms of larger diameter, there is a pronounced discrepancy in the 50% and 60% isodose lines, with the dose difference being about � 3%. For phantoms whose thickness is less than the cone beam scan length (16 cm) and for phantoms whose diameter is less than that of the calibration phantom, the variation in HU values is high. The effect of a change in radial diameter has a larger impact on dose calculations. This study shows that the CIRS density phantom is not suitable for CBCT calibration and that individual calibration curves obtained using phantoms of appropriate dimensions should be used for planning individual treatment sites.