A commercial three-detector single-photon emission computed tomography (SPECT) system that enables simultaneous acquisition of transmission and emission data without increasing patient scanning time has been designed and manufactured. This system produces a reconstructed attenuation coefficient distribution that can be used to correct for photon attenuation in the emission reconstruction. The three detectors with fan-beam collimators are mounted to the gantry in a triangular arrangement. A transmission line source assembly was mounted at the focal line of one of the detectors and controlled to move in synchrony with the opposing fan-beam collimator, Data from transmission and emission sources at different energies were acquired in one detector, while the other two simultaneously acquired emission data. A transmission source of Gd-153 was used with Tc-99m-labeled radiopharmaceuticals, and Co-57 was used with Tl-201. Algorithms were developed to subtract crosstalk between transmission and emission energy windows in ail three detectors. A transmission maximum-likelihood iterative algorithm was used to reconstruct the attenuation distribution, which was used in combination with an iterative maximum-likelihood expectation-maximization algorithm to compensate for the attenuation of the projection of the emission distribution, The results in phantom studies displayed greater uniformity of activity with attenuation-corrected reconstruction. This was demonstrated visually and quantitatively by using anterior-to-inferior ratios close to one and low spatial %rms error as a measure of improved uniformity.