This paper proposes a new concept of polycube splines and develops novel modeling techniques for using the polycube splines in solid modeling and shape computing. Polycube splines are essentially a novel variant of manifold splines which are built upon the polycube map, serving as its parametric domain. Our rationale for defining spline surfaces over polycubes is that polycubes have rectangular structures everywhere over their domains, except a very small number of corner points. The boundary of polycubes can be naturally decomposed into a set of regular structures, which facilitate tensor-product surface definition, GPU-centric geometric computing, and image-based geometric processing. We develop algorithms to construct polycube maps, and show that the introduced polycube map naturally induces the affine structure with a finite number of extraordinary points. Besides its intrinsic rectangular structure, the polycube map may approximate any original scanned data-set with a very low ge...