Luce: Relightable Gaussians for 3D Asset Generation
High-fidelity image-to-3D generation requires a 3D representation that captures both geometry and appearance. However, preserving fine detail across the physically based rendering (PBR) modalities needed for relighting remains challenging. To address this, we propose Luce, a 3D representation that unifies geometry and PBR materials within a voxelized multimodal Gaussian cloud, using dedicated Gaussian primitives for albedo, metallic-roughness, and surface normals. A variational autoencoder compresses this representation into a unified material-aware latent space. A rectified-flow transformer generates this latent from a single image using multi-layer features from a pretrained image encoder that preserve both semantic context and fine spatial detail. The latent is then decoded into relightable PBR Gaussians and an optional textured mesh with a tangent-space normal map. On Toys4K, Luce achieves state-of-the-art single-image-to-3D generation, improving FID by 28% over the strongest baseline. We further evaluate Luce on a benchmark of AI-generated images depicting diverse subjects and materials, where it improves the CLIP image-alignment score over the best baseline (0.8519 vs. 0.8299). Luce generates relightable, geometrically accurate, and materially faithful assets that preserve fine details such as text, logos, and inscriptions.