This paper presents a neural network (NN) to recover three-dimensional (3D) shape of an object from its multiple view images. The object may contain non-overlapping transparent and opaque surfaces. The challenge is to simultaneously reconstruct the transparent and opaque surfaces given only a limited number of views. By minimizing the pixel error between the output images of this NN and teacher images, we want to refine vertices position of an initial 3D polyhedron model to approximate the true shape of the object. For that purpose, we incorporate a ray tracing formulation into our NN's mapping and learning. At the implementation stage, we develop a practical regularization learning method using texture mapping instead of ray tracing. By choosing an appropriate regularization parameter and optimizing using hierarchical learning and annealing strategies, our NN gives more approximate shape.