Inverse Problems 36 (2020) 084002 M A Rahman et al a clinical system using realistic computational studies with 2D digital synthetic and anthropomorphic phantoms. Experiments with anthropomorphic phantoms simulated myocardial perfusion and dopamine transporter (DaT)-Scan SPECT studies. The method was also applied to LM data containing up to secondorder scatter for a synthetic phantom. The results show that the CRB obtained for the attenuation and activity coefficients was typically much lower than the true value of these coefficients. An increase in the number of detected photons yielded lower CRB for both the attenuation and activity coefficients. Further, we observed that systems with better energy resolution yielded a lower CRB for the attenuation coefficient. Overall, the results provide evidence that LM SPECT emission data, including the scatter-window data, contains information to jointly estimate the activity and attenuation coefficients.