Purpose: To assess the influence of anatomic location on the relationship between computed tomography (CT) number and X-ray attenuation in limited and medium field-of-view (FOV) scans. Materials and Methods: Tubes containing solutions with different concentrations of $K_2HPO_4$ were placed in the tooth sockets of a human head phantom. Cone-beam computed tomography (CBCT) scans were acquired, and CT numbers of the $K_2HPO_4$ solutions were measured. The relationship between CT number and $K_2HPO_4$ concentration was examined by linear regression analyses. Then, the variation in CT number according to anatomic location was examined. Results: The relationship between $K_2HPO_4$ concentration and CT number was strongly linear. The slopes of the linear regressions for the limited FOVs were almost 2-fold lower than those for the medium FOVs. The absolute CT number differed between imaging protocols and anatomic locations. Conclusion: There is a strong linear relationship between X-ray attenuation and CT number. The specific imaging protocol and anatomic location of the object strongly influence this relationship.