The paper considers the problem of gated myocardial perfusion single photon emission computed tomography (SPECT) data processing. An approach to the quantitative analysis of gated myocardial perfusion SPECT data used in software developed in the SPbSU is presented. The article presents and formalizes the
complete data processing workflow. All the main tasks of the data processing are considered. Mathematical representation of problem domain objects is presented. A detailed algorithm of the data processing is given. The algorithmis implemented as component of the data processing software suite.