This study presents a complete octree construction algorithm for 2D depth images obtained from orthogonal face views, which can represent 3D objects exactly. In constructing quadtree, optimal quadtree construction algorithm is applied to depth images for efficient use of memory and reduction of tree construction time. In addition, pseudo-octrees are constructed by using our proposed method, which construct pseudo-octrees according to the resolution value given in each node of constructed quadtree and mapping relation between quadrants and octants. Finally, a complete octree, which represents a 3D object, is constructed by volume intersection with each constructed pseudo-octree. The representation accuracy of a complete octree constructed by our algorithm is investigated by using a 3D display method and a volume ratio method for a complete octree.