The effects of changing myocardial wall thickness in single photon emission computed tomography (SPECT) imaging are characterized, and a method which may be used to compensate for these effects is presented. The underlying principle is that the phenomena of attenuation, Compton scatter, and finite resolution can be separated and treated independently. Only finite resolution and its effects, along with a proposed method for correcting these effects, are addressed. A cardiac phantom with varying wall thickness (9-23 mm) was developed to characterize the dependence effects on (201)Tl myocardial SPECT images. Correction factors in the form of recovery coefficients have been developed with the use of a convolution simulation, and are shown to improve substantially the agreement of counts extracted from SPECT images of the phantom with the actual (201)Tl concentration. The degree of improvement, however, is markedly affected by external attenuation. Clinical application of this method will require corrections for attenuation and scatter or the development of regional recovery coefficients which include these effects.