This paper presents an optimal design for the SPECT reconstruction filter, based on a physical limit of SPECT lesion detection capability. To increase the performance of the filter on lesion detectability, the filter design was focused on increasing the local SyW ratio of a threshold lesion, that was determined by minimum detectable lesion size (MDU) from SPECT lesion detectabllity contrast-detail curve. The proposed filter showed flexible window characteristics of resolution recovery and noise smoothing for MDLSs in the resolution-limited and photon-limited regions, respectively, compennting for the relative impact of the main limitation factors on threshold detectability. The simulated results showed good adaptability of the proposed filter to the changes in physical parameters of photon counts, object contrast, and detector system resolution.