Three dimensional (3D) ultrasound image reconstruction based on two dimensional (2D) images has become a famous method for analyzing some anatomy related to abnormalities. 3D ultrasound image reconstruction system is required in order to view the specific part of the object and so that it can be used for analysis purpose. In this paper, 2D images were taken by using untracked free-hand system. Few sets of 2D images were taken with different number of slices and after some 2D image processing, 3D reconstruction is done by using surface rendering techniques by implementing marching cubes algorithm in Visual C++ 6.0 with Visualization Toolkit (VTK) toolbox. From the experiment, we can conclude that in order to reconstruct a better 3D image, the aid of tracking sensor is important. Besides, another parameter such as the number of slices of the images and image processing technique will affect the smoothness of the reconstructed 3D image