A variety of reconstruction methods has been developed to convert a set of scattered points generated from real models into explicit forms, such as polygonal meshes, parametric or implicit surfaces. In this paper, we present a method to construct multi-scale implicit surfaces from scattered points using multiscale kernels based on kernel and multi-resolution analysis theories. Our approach differs from other methods in that multi-scale reconstruction can be done without additional manipulation on input data, calculated functions support level of detail representation, and it can be naturally expanded for n-dimensional data. The method also works well with point-sets that are noisy or not uniformly distributed. We show features and performances of the proposed method via experimental results for various data sets.