Since the calibrating point pairs of a structured light are not easy to obtain, most previous work on calibration is related to the uncalibrating method. This paper proposed a new method for determining a set of 3D to 2D point pairs for the offline calibration of structured light system focused on 3D facial data acquisition for the recognition. The set of point pairs is simply determined based on epipolar geometry between a camera and structured light plane, and a structured light calibrating pattern. The structured light calibrating process is classified into two stages: the 3D point data acquisition stage and the corresponding 2D data acquisition stage. After point pairs are prepared, the Levenberg-Marquardt (LM) Algorithm is applied. Euclidian reconstruction can be achieved simply using a triangulation, and experimental results from simulation are presented.