Based on Kunyansky's and our previous work, an efficient, analytical solution to the reconstruction problem of myocardial perfusion SPECT has been developed that allows simultaneous compensation for non-uniform attenuation, scatter, and system-dependent resolution variation, as well as suppression of signal-dependent Poisson noise. To avoid reconstructed images being corrupted by the presence of Poisson noise, a Karhunen-Loeve (K-L) domain adaptive Wiener filter is applied first to suppress the noise in the primary- and scatter-window measurements. The scatter contribution to the primary-energy-window measurements is then removed by our scatter estimation method, which is energy spectrum based, modified from the triple-energy-window acquisition protocol. The resolution variation is corrected by the depth-dependent deconvolution, which, being based on the central-ray approximation and the distance-frequency relation, deconvolves the scatter-free data with the accurate detector-response kernel in frequency domain. Finally, the deblurred projection data are analytically reconstructed with non-uniform attenuation by an algorithm based on Novikov's explicit inversion formula. The preliminary Monte Carlo simulation results using a realistic human thoracic phantom demonstrate that, for parallel-beam geometry, the proposed analytical reconstruction scheme is computationally comparable to filtered backprojection and quantitatively equivalent to iterative maximum a posteriori expectation-maximization reconstruction. Extension to other geometries is under progress.