For finite detector and focal spot sizes, here we propose a projection model for high spatial resolution. First, for a given x-ray source point, a projection datum is modeled as an area integral over a narrow fan-beam connecting the detector elemental borders and the x-ray source point. Then, the final projection value is expressed as the integral obtained in the first step over the whole focal spot support. An ordered-subset simultaneous algebraic reconstruction technique (OS-SART) is developed using the proposed projection model. In the numerical simulation, our method produces improved spatial resolution and suppresses high-frequency artifacts.