A new theoretical approach was used to calibrate and calculate the full-energy peak efficiency of the NaI (Tl) detectors based on the direct statistical method proposed by Selim and Abbas for cylindrical detectors. In addition, the self-attenuation of the source matrix, the attenuation by the source container and the detector housing materials were considered in the mathematical treatment. Results were compared with those measured by a cylindrical NaI (Tl) detector with resolution (FWHM) at 662 keV equal to 7.5 %. (152)Eu aqueous radioactive spherical sources covering the energy range from 121 to 1408 keV were used. In comparison, the calculated and the measured full-energy peak efficiency values were in good agreement.