Preparation of a reliable 3D digital material representation model, for further finite element formability calculations, based on series of 2D images from serial sectioning procedure is the main goal of the paper. Within the work series of 2D SEM/SE2 images of a ferrite-pearlite microstructure were accompanied by an EBSD investigation to clearly identify the morphology of both constituents. Then, based on such input data, a dedicated 3D reconstruction algorithm was developed to recreate complete volumetric information about the investigated microstructure. The algorithm is an extension of the previously developed approach operating only on a binary type data. Developed modifications to the data preparation stage, image spatial adjustments, features identification, interpolation and finally reconstruction are presented. As a result, a detailed 3D microstructure representation, that broadens the capabilities of 2D imaging techniques, was obtained and used as an input for the 3D finite element mesh discretization.