Reverse engineering and in particular the reconstruction of surfaces from digitized data is an important task in industry. With the development of new digitizing technologies such as laser or photogrammetry, real objects can be measured or digitized quickly and cost effectively. The result of the digitizing process is a set of discrete 3D sample points. These sample points have to be converted into a mathematical, continuous surface description, which can be further processed in different computer applications. The main goal of this work is to develop a concept for such a computer aided surface generation tool, that supports the new scanning technologies and meets the requirements in industry towards such a product. Therefore first, the requirements to be met by a surface reconstruction tool are determined. This marketing study has been done by analysing different departments of several companies. As a result, a catalogue of requirements is developed. The number of tasks and applications shows the importance of a fast and precise computer aided reconstruction tool in industry. The main result from the analysis is, that many important applications such as stereolithographie, copy milling etc. are based on triangular meshes or they are able to handle these polygonal surfaces. Secondly the digitizer, currently available on the market and used in industry are analysed. Any scanning system has its strength and weaknesses. A typical problem in digitizing is, that some areas of a model cannot be digitized due to occlusion or obstruction. The systems are also different in terms of accuracy, flexibility etc. The analysis of the systems leads to a second catalogue of requirements and tasks, which have to be solved in order to provide a complete and effective software tool. The analysis also shows, that the reconstruction problem cannot be solved fully automatically due to many limitations of the scanning technologies. Based on the two requirements, a concept for a software tool in order to process digitized data is developed and presented. The concept is restricted to the generation of polygonal surfaces. It combines automatic processes, such as the generation of triangular meshes from digitized data, as well as user interactive tools such as the reconstruction of sharp corners or the compensation of the scanning probe radius in tactile measured data. The most difficult problem in this reconstruction process is the automatic generation of a surface from discrete measured sample points. Hence, an algorithm for generating triangular meshes from digitized data has been developed. The algorithm is based on the principle of multiple view combination. The proposed approach is able to handle large numbers of data points (examples with up to 20 million data points were processed). Two pre-processing algorithm for triangle decimation and surface smoothing are also presented and part of the mesh generation process. Several practical examples, which show the effectiveness, robustness and reliability of the algorithm are presented.