A wavelet subdivision surfaces based multiple description 3D model coding with optimal reconstruction filtering approach is proposed in this paper to transmit 3D models over mediums with possible packet loss with higher quality. The proposed method is based on the wavelet subdivision surfaces strategy for 3D model coding and introduces optimal reconstruction filtering. Initially, remeshing is performed for any 3D model to obtain a semi-regular mesh structure which includes an irregular base mesh and regular wavelet (detail) coefficients of finer levels. Next, multiple descriptions of detail coefficients are obtained using Multiple Description Scalar Quantization (MDSQ) to be encoded using SPIHT. In the proposed approach, reconstructed multiple descriptions are applied to optimal filters, that are obtained at the encoder so as to reduce the reconstruction error between the original model and encoded model. Each transmitted description therefore includes encoded 3D data as well as optimal reconstruction filter coefficients. Experimental results show that the optimal reconstruction filtering approach reduces the distortion of standard MDSQ based 3D model coding.