In single photon emission computed tomography (SPECT), due to the attenuation of gamma photons, the analytical reconstruction is complicated, where attenuation should be compensated to obtain quantitative results. We know that the resolution of SPECT is low. The cone-beam SPECT reconstruction can improve the photon density and spatial resolution of the reconstructed image. In practice, to minimize the effect of distance-dependent resolution variation (DDRV), the detector should be set as close as possible to the patient. Therefore it would be more efficacious for the orbit of the detector to be elliptical or another shape. In this paper, based on the Novikov's reconstruction formula and our Ray-driven Technology, we present an analytical cone-beam SPECT reconstruction algorithm for general non-circular orbit. The simulation results demonstrate the accuracy and robustness of our method.