In this paper, we propose a new shape from shading algorithm which reconstructs object shapes from a single image. In the proposed intative algorithm, given 3D surfaces are approximated by orthogonal polynomials and the relationships between the given surface and its derivatives are constructed ad matrix forms in terms of polynomial coefficients, Also the relative depth and its derivatives are obtained by updating them iteratively. Performance of the propose shape from shading algorithm is evaluated in terms of brightness error, orientation error, and height error, and the performance comparison of the proposed and conventional algorithms is shown.