Engineering industry requires line drawings for manufacturing, machining and production of engineering equipments/objects. The generation of these paper-based drawings or computerized drawings is a complex and time consuming task. Conventionally, these drawings contain three two dimensional (2D) orthographic views, namely top, front and side of an object. Modern trends in engineering industry require three dimensional (3D) engineering drawings. Therefore, to fulfill this requirement the conversion of these 2D drawings to 3D drawings is essential. This conversion is referred to as the reconstruction. Various approaches have been proposed for the conversion/reconstruction using existing drawings. In this thesis, we developed 3D reconstruction methodology that uses camera perspectives in the reconstruction process. Note that in the existing approaches this feature (camera perspective) is t used. Ather salient feature of our approach is in its underlying mechanism of tangential lines and hypothetical cuboid. Using our proposed approach, manufacturing cost and time can be saved, and it can also be helpful in techlogy transfer.