Three-dimensional (3-D) reconstruction of cathodoluminescence (CL) properties of materials (Saparin et al.1997) is a new nondestructive technique that measures quantum yield information of subsurface layers as a set of two-dimensional image sections. This technique is able to synthesize a 3-D image without destroying the sample. The basis for this technique is the fact that the electrons in scanning electron microscopy penetrate the sample at different depths with a variation of accelerating voltage. The detected CL emission integrates the information from the full volume occupied by the charge carriers. Estimating the errors that occur during the reconstruction process is complex since these errors are caused by necessary approximations, noise, and the imperfection of the 3-D reconstruction algorithm that is employed. An analysis of the factors that affect the accuracy of the technique has been made. The estimation of systematic errors and the optimization of variable parameters were calculated by computer modeling.