The myocardial single photon emission computed tomography (SPECT) is a good study due to its clinical significance in the diagnosis of myocardial disease and the requirement for improving image quality. However, SPECT imaging faces challenges related to low spatial resolution and significant statistical noise, which concerns patient radiation safety. In this paper, a novel reconstruction system combining multi-detector elliptical SPECT (ME-SPECT) and computer tomography (CT) is proposed to enhance spatial resolution and sensitivity. The hybrid imaging system utilizes a slit-slat collimator and elliptical orbit to improve sensitivity and signal-to-noise ratio (SNR), obtains accurate attenuation mapping matrices, and requires prior information from integrated CT. Collimator parameters are corrected based on CT reconstruction results. The SPECT imaging system employs an iterative reconstruction algorithm that utilizes prior knowledge. An iterative reconstruction algorithm based on prior knowledge is applied to the SPECT imaging system, and a method for prioritizing the reconstruction of regions of interest (ROI) is introduced to deal with severely truncated data from ME-SPECT. Simulation results show that the proposed method can significantly improve the system's spatial resolution, SNR, and image fidelity. The proposed method can effectively suppress distortion and artifacts with the higher spatial resolution ordered subsets expectation maximization (OSEM); slit-slat collimation.