—3D object reconstruction from a single 2D line drawing is an important problem in computer vision. Many methods have been presented 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 the 3D reconstruction of a planar-faced complex manifold object from its 2D line drawing with hidden lines visible. The approach consists of four steps: 1) identifying the internal faces of the line drawing, 2) decomposing the line drawing into multiple simpler ones based on the internal faces, 3) reconstructing the 3D shapes from these simpler line drawings, and 4) merging the 3D shapes into one complete object represented by the original line drawing. A number of examples are provided to show that our approach can handle 3D reconstruction of more complex objects than previous methods.