PLY的文件结构简单：文件头加上元素数据列表。其中文件头中以行为单位描述文件类型、格式与版本、元素类型、元素的属性等，然后就根据在文件头中所列出元素类型的顺序及其属性，依次记录各个元素的属性数据。
典型的PLY文件结构：
头部
顶点列表
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 | |
| 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 |