When an image of a 3D object is transmitted or recorded, its range image as well its grey-scale image are required. In this paper, we propose a method of coding for efficient compression of a pair of a pair of range and grey-scale images of 3D objects. We use Lambertian reflection optical model to model the relationship between a 3D object shape and it's brightness. Good illuminant direction estimation leads to good grey-scale image generation and furthermore effects compression results. A method for estimating the illuminant derection and composite albedo from grey-scale image statistics is presented. We propose an approach for estimating the slant angle of illumination based on an optical model from a pair of range and grey-scale images. Estimation result shows that our approach is better. Using the estimated parameters of illuminant direction and composite albedo a synthetic grey-scale image is generated. For comparison, a comparison coding method is used, in which we assume that the range and grey-scale images are compressed separately. We propose an efficient compression coding method for a pair of range and grey-scale images in which we use the correlation between range and grey-scale images, and compress them together. We also evaluate the coding method on a workstation and show numerical results.