A widely used technique to recover a 3D surface from photographs is patch-based (multi-view) stereo reconstruction. Current methods are able to reproduce fine surface details, they are however limited by the sampling density and the patch size used for reconstruction. We show that there is a systematic error in the reconstruction depending on the details in the unknown surface (frequencies) and the reconstruction resolution. For this purpose we present a theoretical analysis of patch-based depth reconstruction. We prove that our model of the reconstruction process yields a linear system, allowing us to apply the transfer (or system) function concept. We derive the modulation transfer function theoretically and validate it experimentally on synthetic examples using rendered images as well as on photographs of a 3D test target. Our analysis proves that there is a significant but predictable amplitude loss in reconstructions of fine scale details. In a first experiment on real-world ...