Process performed by a processor for modelling a 3D scene on the basis of a set of reference images and original depth maps, a reference image being associated with a viewpoint and a relative position of the viewpoint, stored in storage means, the process comprising iterations corresponding to an incremental construction of a model from coarse to fine on a basis of a coarse initial model or fine to coarse on a basis of a fine initial model, characterized in that: - a maximum permitted distortion on a 2D synthesized image of the 3D scene from a viewpoint is computed by computing the approximation errors due to the approximation of the depth maps inherent in the model, and viewpoints are stored in storage means, and in that the process comprises the following steps: - retrieving information of a reference image, the corresponding original depth map and viewpoints from storage means, and the maximum permitted distortion, - performing an iterative facetization of an elementary region of the depth map based on a selected reference image comprising, for a plurality of points i of the selected reference image: - computing, for the 2D points i of the selected reference image a set of synthesized images, related to the other viewpoints, representing the 3D points of the scene corresponding to these points i, and determining the minimum (z i - Δ zi 1) and maximum (z i + Δ zi 2) depth values of the depth z i of each point i corresponding to the maximum permitted distortion, - calculation of a span around the depth z i of this point i, dependent on the maximum value of the error Δ zi 2 and on the minimum value of the error Δ zi 1 among the values calculated for the set of synthesized images, - in the case of coarse to fine, adding a new 3D facet vertex to the model when depth of the point i is outside of the computed span wherein the new 3D facet vertex corresponds to the 2D point i of the selected reference image and in the case of fine to coarse, removing a 3D facet vertex when depth of the points i remain within the computed span, wherein the 2D points i of the selected reference image belong to the 3D facet vertices that have this 3D facet vertex. - a maximum permitted distortion on a 2D synthesized image of the 3D scene from a viewpoint is computed by computing the approximation errors due to the approximation of the depth maps inherent in the model, and viewpoints are stored in storage means, - retrieving information of a reference image, the corresponding original depth map and viewpoints from storage means, and the maximum permitted distortion, - performing an iterative facetization of an elementary region of the depth map based on a selected reference image comprising, for a plurality of points i of the selected reference image: - computing, for the 2D points i of the selected reference image a set of synthesized images, related to the other viewpoints, representing the 3D points of the scene corresponding to these points i, and determining the minimum (z i - Δ zi 1) and maximum (z i + Δ zi 2) depth values of the depth z i of each point i corresponding to the maximum permitted distortion, - calculation of a span around the depth z i of this point i, dependent on the maximum value of the error Δ zi 2 and on the minimum value of the error Δ zi 1 among the values calculated for the set of synthesized images, - in the case of coarse to fine, adding a new 3D facet vertex to the model when depth of the point i is outside of the computed span wherein the new 3D facet vertex corresponds to the 2D point i of the selected reference image and in the case of fine to coarse, removing a 3D facet vertex when depth of the points i remain within the computed span, wherein the 2D points i of the selected reference image belong to the 3D facet vertices that have this 3D facet vertex. - calculation of a span around the depth z i of this point i, dependent on the maximum value of the error Δ zi 2 and on the minimum value of the error Δ zi 1 among the values calculated for the set of synthesized images, - in the case of coarse to fine, adding a new 3D facet vertex to the model when depth of the point i is outside of the computed span wherein the new 3D facet vertex corresponds to the 2D point i of the selected reference image and in the case of fine to coarse, removing a 3D facet vertex when depth of the points i remain within the computed span, wherein the 2D points i of the selected reference image belong to the 3D facet vertices that have this 3D facet vertex.