Background: Differentiating adrenal adenomas from non-adenomatous lesions remains a critical challenge in the management of adrenal incidentalomas. Conventional unenhanced CT relies on attenuation thresholds of 10 HU and 20 HU, which present trade-offs between sensitivity and specificity. Objectives: To evaluate the diagnostic performance of unenhanced Spectral CT using the attenuation difference between 40 keV and 140 keV virtual monoenergetic images for differentiating adrenal adenomas from non-adenomatous lesions. Methods: In this retrospective single-center study, 60 patients with adrenal lesions who underwent unenhanced dual-energy CT were included. Mean attenuation values were measured on conventional images and on virtual monoenergetic images at 40 keV and 140 keV. The spectral attenuation difference (Δ40–140 keV) was calculated. ROC analysis was performed to determine optimal thresholds and diagnostic performance. Results: Forty-nine lesions were adenomas and eleven were non-adenomatous. The optimal threshold for Δ40–140 keV was −17 HU. Diagnostic performance was as follows: HU ≤10 (AUC 0.816, diagnostic accuracy 0.70), HU ≤20 (AUC 0.883, diagnostic accuracy 0.87), and Δ40–140 keV ≤ −17 HU (AUC 0.940, diagnostic accuracy 0.90). The spectral attenuation difference demonstrated the highest overall diagnostic accuracy. Conclusions: Unenhanced Spectral CT using Δ40–140 keV improves discrimination between adrenal adenomas and non-adenomatous lesions compared with conventional attenuation thresholds. This technique may reduce indeterminate findings and limit the need for additional imaging.