Deep CNN-based methods have so far achieved the state of the art results in multi-view 3D object reconstruction. Despite the considerable progress, the two core modules of these methods - view feature extraction and multi-view fusion, are usually investigated separately, and the relations among multiple input views are rarely explored. Inspired by the recent great success in Transformer models, we reformulate the multi-view 3D reconstruction as a sequence-to-sequence prediction problem and propose a framework named 3D Volume Transformer. Unlike previous CNN-based methods using a separate design, we unify the feature extraction and view fusion in a single Transformer network. A natural advantage of our design lies in the exploration of view-to-view relationships using self-attention among multiple unordered inputs. On ShapeNet - a large-scale 3D reconstruction benchmark, our method achieves a new state-of-the-art accuracy in multi-view reconstruction with fewer parameters (70% less) than CNN-based methods. Experimental results also suggest the strong scaling capability of our method. Our code will be made publicly available.