Rather than the introduction of a heralded technologic advancement in cardiac SPECT imaging challenging the accuracy of PET perfusion imaging, the commercial introduction of attenuation correction has been met with at least as many negative as positive reports. Some studies have reported significant improvements in specificity or specificity and sensitivity, especially for high-risk patterns of coronary artery disease; others have reported no improvement or a decrease in accuracy resulting from the introduction of troublesome artifacts. Although this review has attempted to emphasize the positive aspects of attenuation-corrected cardiac SPECT perfusion imaging and the potential for improved patient care it may provide, several negative reports continue to appear. Still there has been sufficient positive data reported to suggest that with fully developed, accurate, and robust correction methods, significant gains in SPECT assessments of the presence and extent of CHD, patient risk, and myocardial viability can be anticipated. Ultimately attenuation correction for cardiac SPECT should have a positive impact on the management of patients with coronary artery disease with important savings in lives and health care dollars.