Leonid Kunyansky A new SPECT reconstruction algorithm based on the Novikov's explicit inversion formula (9590K, Postscript) ABSTRACT. We present a new reconstruction algorithm for the single-photon emission computed tomography (SPECT). The algorithm is based on the Novikov's explicit inversion formula for the attenuated Radon transform with non-uniform attenuation. Our reconstruction technique can be viewed as a generalization of both the filtered backprojection algorithm and the Tretiak-Metz algorithm. We test performance of the present algorithm in a variety of numerical experiments. Our numerical examples show that the algorithm is capable of accurate image reconstruction even in the case of strongly non-uniform attenuation coefficient, similar to the one occurring in a human thorax.