An apparatus and method for reconstructing 3D graphics data is provided. The apparatus includes a parsing unit to parse 3D graphics data, an aligning unit to align objects of a scene graph having nodes storing geometric information and material information that corresponds to the geometric information included in the 3D graphics data parsed by the parsing unit and hierarchy information regarding the nodes, using predetermined detail information of the material information as a reference, and a rendering unit to interpret the objects of the scene graph aligned by the aligning unit to convert the 3D graphics data into 2D graphics data. Therefore, the present invention can omit the operation of repeatedly storing the same material information by classifying each node of the scene graph according to the material information.