Accurate 3D reconstruction in real-world environments remains a significant challenge due to the coexistence of reflective and non-reflective surfaces, which pose distinct modeling demands. Existing methods often treat these surface types separately, limiting their generalizability and physical plausibility.

To bridge this gap, we propose MicroSDF, a novel neural implicit framework that facilitates geometry and reflectance modeling through microfacet theory. Our approach incorporates three core innovations: (i) a microfacet-guided geometry model that extracts multi-scale surface normals (macroscopic and microfacet) from a signed distance field (SDF), regularized by a proposed microfacet normal consistency loss to enforce physically plausible surface orientations; (ii) an enhanced dual-branch color model, where the specular branch leverages the microfacet normals to model high-frequency reflectance, and the vanilla branch, unlike prior works, uses reflection direction (instead of viewing direction) to better model diffuse and low-frequency specular components; and (iii) a detection-guided color blending strategy that adaptively fuses the color outputs based on reflection priors, providing more physically intuitive blending than implicitly learned blending weights.

Combined with a tailored multi-stage optimization scheme, the proposed MicroSDF achieves robust and high-fidelity reconstruction across reflective and non-reflective surfaces. Extensive experiments on DTU, Shiny Blender, Ref-NeRF, and DeepVoxels datasets demonstrate state-of-the-art performance, establishing a new direction for physically grounded neural reconstruction.