A new mesh reconstruction technique, called dividing virtual belt algorithm (DVBA), is proposed for approximating the surface from a set of wire-frame contours. DVBA decomposes the branching region into a set of virtual belts and virtual canyons. A tiling technique based on the divide-and-conquer strategy is also introduced to approximate the surface from the virtual belt, and the virtual canyons are covered by a conventional polygon triangulation technique. The experimental result shows that our method works well even though there are many complicated branches in the object.