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Single photon emission computed tomography (SPECT) could achieve the functional image of the organ of interest, so the diseases can be found much earlier. Cone-beam SPECT reconstruction can improve the photo density and spatial resolution of the reconstructed image. A simple method for cone beam reconstruction is to rebin the cone-beam projection data into 2D sinograms and use 2D reconstruction method to obtain the 3D reconstructed images. In this paper, we proposed two rebinning methods for cone-beam SPECT reconstruction with non-uniform attenuation, these two algorithms both can obtain good reconstruction results, especially when reconstructed slice is close to the mid-plane.