Abstract: An approach using optical data to simulate both the bremsstrahlung continuum and characteristic K and L X-ray lines generated by low energy electrons (cfr. electron microscopy) in solids is discussed in this paper. The necessary analytical expressions together with the data to calculate the relevant cross sections for elastic and inelastic interactions at these energies along with variance reduction techniques are given. The results of the Monte Carlo simulation are compared to experimental data measured with a JEOL 6300 electron microscope.