Single photon detection technology has become an important development direction in the field of 3D imaging because of its high sensitivity and high time resolution. APD single photon detection data is 0-1 data representing photon pulse events, which usually needs to be accumulated many times to achieve 3D imaging of the target. While the rotating object cannot be directly accumulated due to its motion. In order to solve the problem of three-dimensional reconstruction of rotating objects, a single photon 3D reconstruction method based on the definition of maximum intensity map was proposed. Firstly, the 3D reconstruction model of rotating objects was established, and then the likelihood estimation model of rotation velocity was established. Finally, the maximum definition of intensity map was taken as the cost function to solve the rotation velocity and reconstruct it. The computer simulation simulated the single photon 3D imaging detection data of the rotating cross object, the 3D reconstruction algorithm was used to achieve the high precision 3D reconstruction of the rotating object, and the simulation verification at different speeds was performed. The simulation results show that the speed estimation error is better than 5% and the depth reconstruction error is better than 0.1 m at different speeds, which verifies the correctness of the reconstruction algorithm.