3D object reconstruction from a single 2D line drawing is an important problem in both computer vision and graphics. Many methods have been put forward to solve this problem, but they usually fail when the geometric structure of a 3D object becomes complex. In this paper, a novel approach based on a divide-and-conquer strategy is proposed to handle 3D reconstruction of complex manifold objects from single 2D line drawings. The approach consists of three steps: 1) dividing a complex line drawing into multiple simpler line drawings based on the result of face identification; 2) reconstructing the 3D shapes from these simpler line drawings; and 3) merging the 3D shapes into one complete object represented by the original line drawing. A number of examples are given to show that our approach can handle 3D reconstruction of more complex objects than previous methods.