In this paper, we present an implicit surface reconstruction method with 3D Gaussian Splatting (3DGS), namely 3DGSR, that allows for accurate 3D reconstruction with intricate details while inheriting the high efficiency and rendering quality of 3DGS. The key insight is incorporating an implicit signed distance field (SDF) within 3D Gaussians to enable them to be aligned and jointly optimized. First, we introduce a differentiable SDF-to-opacity transformation function that converts SDF values into corresponding Gaussians' opacities. This function connects the SDF and 3D Gaussians, allowing for unified optimization and enforcing surface constraints on the 3D Gaussians. During learning, optimizing the 3D Gaussians provides supervisory signals for SDF learning, enabling the reconstruction of intricate details. However, this only provides sparse supervisory signals to the SDF at locations occupied by Gaussians, which is insufficient for learning a continuous SDF. Then, to address this limitation, we incorporate volumetric rendering and align the rendered geometric attributes (depth, normal) with those derived from 3D Gaussians. This consistency regularization introduces supervisory signals to locations not covered by discrete 3D Gaussians, effectively eliminating redundant surfaces outside the Gaussian sampling range. Our extensive experimental results demonstrate that our 3DGSR method enables high-quality 3D surface reconstruction while preserving the efficiency and rendering quality of 3DGS. Besides, our method competes favorably with leading surface reconstruction techniques while offering a more efficient learning process and much better rendering qualities. The code will be available at https://github.com/CVMI-Lab/3DGSR.

该研究论文介绍了一种包括隐式曲面重建、三维高斯光照插值以及体积渲染等方法组合的3D 曲面重建技术，实现了高质量的三维曲面重建并保持了高效率和渲染质量。

3DGSR：基于3D高斯扩展通过隐式表面重建