In recent years the development of cone-beam reconstruction algorithms has been an active research area in x-ray computed tomography (CT), and significant progress has been made in the advancement of algorithms. Theoretically exact and computationally efficient analytical algorithms can be found in the literature. However, in single photon emission computed tomography (SPECT), published cone-beam reconstruction algorithms are either approximate or involve iterative methods. The SPECT reconstruction problem is more complicated due to degradations in the imaging detection process, one of which is the effect of attenuation of gamma ray photons. Attenuation should be compensated for to obtain quantitative results. In this paper, an analytical reconstruction algorithm for uniformly attenuated cone-beam projection data is presented for SPECT imaging. The algorithm adopts the DBH method, a procedure consisting of differentiation and backprojection followed by a finite inverse cosh-weighted Hilbert transform. The significance of the proposed approach is that a selected region of interest can be reconstructed even with a detector with a reduced field of view. The algorithm is designed for a general trajectory. However, to validate the algorithm, a numerical study was performed using a helical trajectory. The implementation is efficient and the simulation result is promising.