Purpose: The recently adopted multiple confocal SPECT SYSTEM (hereinafter called IQ SPECT$^{TM}$) has a high difference from the conventional myocardial perfusion SPECT in the collimator form, image capture method, and image reconstruction method. This study was conducted to compare this novice equipment with the conventional one to design a protocol meeting the IQ SPECT, and also determine the characteristics and usefulness of IQ SPECT. Materials and Methods: 1. For the objects of LEHR (Low energy high resolution) collimator and Multiple confocal collimator, $^{99m}Tc$ 37MBq was put in the acrylic dish then each sensitivity ($cpm/{\mu}Ci$) was measured at the distance of 5 cm, 10 cm, 20 cm, 30 cm, and 40 cm respectively. 2. Based on the sensitivity measure results, IQ SPECT Protocol was designed according to the conventional general myocardial SPECT, then respectively 278 kBq/mL, 7.4 kBq/mL, and 48 kBq/mL of $^{99m}Tc$ were injected into the myocardial and soft tissues and liver site by using the anthropomorphic torso phantom then the myocardial perfusion SPECT was run. 3. For the comparison of FWHMs (Full Width at Half Maximum) resulted from the image reconstruction of LEHR collimator, the FWHMs (mm) were measured with only algorithms changed, in the case of the FBP (Filtered Back projection) method- a reconstruction method of conventional myocardial perfusion SPECT, and the 3D OSEM (Ordered subsets expectation maximization) method of IQ SPECT, by using $^{99m}Tc$ Line source. Results: 1. The values of IQ SPECT collimator sensitivity ($cpm/{\mu}Ci$) were 302, 382, 655, 816, 1178, and those of LEHR collimator were measured as 204, 204, 202, 201, 198, both at the distance of 5 cm, 10 cm, 20 cm, 30 cm, and 40 cm respectively. It was found the difference of sensitivity increases up to 4 times at the distance of 30 cm in the cases of IQ SPECT and LEHR. 2. The myocardial perfusion SPECT Protocol was designed according to the geometric characteristics of IQ SPECT based on the sensitivity results, then the phantom test for the aforesaid protocol was conducted. As a result, it was found the examination time can be reduced 1/4 compared to the past. 3. In the comparison of FWHMs according to the reconstructed algorithm in the FBP method and 3D OSEM method followed after the SEPCT test using a LEHR collimator, the result was obtained that FWHM rose around twice in the 3D OSEM method. Conclusion : The IQ SPECT uses the Multiple confocal collimator for the myocardial perfusion SPECT to enhance the sensitivity and also reduces examination time and contributes to improvement of visual screen quality through the myocardial-specific geometric image capture method and image reconstruction method. Due to such benefits, it is expected patients will receive more comfortable and more accurate examinations and it is considered a further study is required using additional clinical materials.