Abstract: Field studies show that computer graphics, as in this case the 3D model of a heritage building, are only iconic representations rich perceived differently by individuals. Still, there is lack of evidence on how realistic 3D in contributes to the meaning making process. This article discusses on the proposed conceptual model for 3D realism towards meaning-making. It elaborates on principles of realism and 3D realism, meaning-making theories and processes and related works in the area. Based on four elements of 3D realism, it attempts to identify possible relationship with meaning making. The research methodology is outlined to achieve the intended research outcomes. The findings of this study would contribute to understanding of the ability to learning via 3D content.