INTRODUCTION: Cardiac single photon emission computed tomography (SPECT) is one such technique that has a potential to overcome the limitations of conventional myocardial SPECT including the absolute quantification. Despite the progress in the field of medical technology, soft tissue attenuation is still a hindrance in the path of the diagnostic accuracy of myocardial perfusion imaging. Soft tissue attenuation artefacts are more likely to occur in patients with high body mass index (BMI) undergoing myocardial perfusion imaging (MPI) and therefore it is routine practice to perform attenuation correction in this group of patients. However, that attenuation artefacts may also occur in patients with normal BMI. Soft tissue photon attenuation produces inhomogeneous defects that decrease the specificity of the test, thereby making it difficult to distinguish between coronary artery disease and the attenuation artifact. AIM: The aim is to demonstrate the benifit of the use of CT and the attenuation correction in MPI. MATERIALS AND METHODS: This paper is a non-experimental (qualitative) research, that is, a scientific review of the literature. Upon creating their professional work, different databases were used, including Pub Med, Medline. RESULTS: The results we analyzed in this paper were collected from published academic journals. CONCLUSION: Conclusions are concerning the aim of the research.