Spatially varying focal length fan-beam collimators can be used in single photon emission computed tomography to improve detection efficiency and to reduce reconstruction artifacts resulting from the truncation of projection data. It has been proven that there exists no convolution backprojection algorithm for this type of collimator, so a complicated interpolation between two nonparallel projection rays is necessary for existing algorithms. The interpolation may generate blurring and artifacts in the reconstructed images. Based on a harmonic decomposition technique and the translation property of Fourier series, a semifrequency resampling technique is proposed to avoid the above mentioned interpolations. By this technique, the harmonic decomposition of projection data for spatially varying focal length fan-beam collimators has the same form as that for parallel-beam collimators in the semifrequency domain (Fourier transform with respect to angular variables only). An alternative version of the inverse Cormack transform is then proposed to reconstruct the images. The derived reconstruction algorithm was implemented in a Pentium II/266 PC computer. Numerical simulations demonstrated its efficiency (3 s for 128 x 128 reconstruction arrays) and its robust performance (compared to the existing algorithms).