Abstract: Various implementations disclosed herein include devices, systems, and methods that produce three-dimensional (3D) Gaussian data representing 3D appearance characteristics of surfaces depicted in 2D image content. For example, a process may obtain a 2D image representing a scene and determine depth information identifying depths of one or more portions of the scene represented in the 2D image. The process may further generate a representation comprising (3D) Gaussian data representing 3D appearance characteristics of the scene represented in the 2D image. The representation may be generated based on the 2D image and the depth information. The process may further provide the representation comprising the 3D Gaussian data for rendering multiple views of the scene from different viewpoints. The rendering may include generating splats based on the 3D Gaussian data for each of the different viewpoints.