We propose a new method for reconstruction of images in single photon emission computed tomography (SPECT), when the activity distribution of the object is time-varying. The activity evolution is modeled with the first-order Markov model, and linear observation model is used to characterize the measurement system. The statespace representation of the measurement sequence reduces to an illconditioned state estimation problem, which is solved recursively using the Kalman filter and smoother algorithms. Two special models, the compartmental model and the diffusion model, for the time variation are discussed. The method is evaluated using simulations. '