PLY的文件結構簡單：文件頭加上元素數據列表。其中文件頭中以行為單位描述文件類型、格式與版本、元素類型、元素的屬性等，然后就根據在文件頭中所列出元素類型的順序及其屬性，依次記錄各個元素的屬性數據。
典型的PLY文件結構：
頭部
頂點列表
面片列表
（其他元素列表）
| Element | Property | Data Type | Property Description |
| vertex | x y z |
float float float |
x,y,z coordinates |
| nx ny nz |
float float float |
x,y,z components of normal, 法線 | |
| red green blue alpha |
uchar uchar uchar uchar |
vertex color amount of transparency |
|
| material_index | int | index to list of materials | |
| face | vertex_indices | list of int | indices to vertices |
| back_red back_green back_blue |
uchar uchar uchar |
backside color | |
| edge | vertex1 vertex2 |
int int |
index to vertex index to other vertex |
| crease_tag | uchar | crease in subdivision surface | |
| material | red green blue alpha |
uchar uchar uchar uchar |
material color amount of transparency |
| reflect_coeff refract_coeff refract_index extinct_coeff |
float float float float |
amount of light reflected amount of light transmitted index of refraction extinction coefficient |