  3D Gaussian Splatting (3D-GS) has made a notable advancement in the field of
neural rendering, 3D scene reconstruction, and novel view synthesis.
Nevertheless, 3D-GS encounters the main challenge when it comes to accurately
representing physical reflections, especially in the case of total reflection
and semi-reflection that are commonly found in real-world scenes. This
limitation causes reflections to be mistakenly treated as independent elements
with physical presence, leading to imprecise reconstructions. Herein, to tackle
this challenge, we propose RefGaussian to disentangle reflections from 3D-GS
for realistically modeling reflections. Specifically, we propose to split a
scene into transmitted and reflected components and represent these components
using two Spherical Harmonics (SH). Given that this decomposition is not fully
determined, we employ local regularization techniques to ensure local
smoothness for both the transmitted and reflected components, thereby achieving
more plausible decomposition outcomes than 3D-GS. Experimental results
demonstrate that our approach achieves superior novel view synthesis and
accurate depth estimation outcomes. Furthermore, it enables the utilization of
scene editing applications, ensuring both high-quality results and physical
coherence.
