A system and method for reconstructing single photon emission computed tomography data acquired with a pinhole collimator includes sub-dividing each voxel in the imaging target object space into sub-voxels and sub-dividing each of the detector bins in the gamma camera detector into sub-bins, connecting the centers of each of the sub-voxels to each of the detector sub-bins through a pinhole provided in the pinhole collimator by ray tracing and for each ray connecting the centers of each of the sub-voxels to each of the detector sub-bins, the transmission probability is calculated by analytically solving the intersections between the ray and the pinhole surfaces. Then, a geometric-response-function of the pinhole collimator is computed which is then convolved with the intrinsic-response-function of the detector to obtain the PSF.
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