We propose Parametric Gauss Reconstruction (PGR) for surface reconstruction from point clouds without normals. Our insight builds on the Gauss formula in potential theory, which represents the indicator function of a region as an integral over its boundary. By viewing surface normals and surface element areas as unknown parameters, the Gauss formula interprets the indicator as a member of some parametric function spaces. We can solve for the unknown parameters using the Gauss formula and simultaneously obtain the indicator function. Our method bypasses the need for accurate input normals as required by most existing non-data-driven methods, while also exhibiting superiority over data-driven methods since no training is needed. Moreover, by modifying the Gauss formula and employing regularization, PGR also adapts to difficult cases such as noisy inputs, thin structures, sparse or nonuniform points, for which accurate normal estimation becomes quite difficult. Our code is publicly available at https://github.com/jsnln/ParametricGaussRecon.
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