  Using RXTE and ASCA data, we investigate the roles played by occultation and
absorption in the X-ray spin pulse profile of the Intermediate Polar PQ Gem.
  From the X-ray light curves and phase-resolved spectroscopy, we find that the
intensity variations are due to a combination of varying degrees of absorption
and the accretion regions rotating behind the visible face of the white dwarf.
These occultation and absorption effects are consistent with those expected
from the accretion structures calculated from optical polarisation data. We can
reproduce the changes in absorber covering fraction either from geometrical
effects, or by considering that the material in the leading edge of the
accretion curtain is more finely fragmented than in other parts of the curtain.
We determine a white dwarf mass of ~1.2 using the RXTE data.
