Is there any good book regarding 3D reconstruction from 2D images? I prefer to work in MATLAB I am working on a project regarding 3D reconstruction of 2D images. I have understanding of finding and Mathcing the keypoints and its algorithms; but i am not able to replicate the theory in MATLAB code. Is there any Book or paper which is basic for this problem?
There are a lot of good books. Multiple View Geometry in Computer Vision, 

"Computer Vision: Algorithms and Applications", but anyway, replication of the theory is the necessary stage to me.

You can start from the finishing course "3D Computer Vision" from the CTU. They published lectures and labs - in MatLAB.

P.S. Here is a ready implementation http://www.fit3d.info/.