Attenuation correction is necessary for the reconstruction of SPECT images. One report has mentioned that attenuation correction by X-ray computed tomography (CT) is effective for a non-uniform attenuation body. We examined the effect of attenuation correction on SPECT images by changing the scanning conditions of CT, and evaluated the possibility of attenuation correction by low-dose CT. The phantom was scanned under several X-ray tube conditions varying from 80 kV to 135 kV and from 7.5 mAs to 200 mAs. We obtained equations of attenuation correction based on the Hounsfield Unit (HU) units of each pixel and compared the effects of attenuation correction. The results showed that the equation for attenuation correction under each condition did not vary significantly, and the effects of attenuation correction by the equations did not vary significantly between CT of low dose and that of clinical dose. This result suggest that the attenuation correction obtained by low-dose CT was equal to that obtained by the clinical dose. In conclusion, it seemed that the equation and map of attenuation correction matched with each radionuclide yielded more adequate attenuation correction than conventional methods.