A structured beam laser is often used to scan object and make 3D model. Multiple cameras are inevitable to see occluded areas, which is the main reason of the high price of the scanner. In this paper, a low cost 3D foot scanner is developed using one camera and two mirrors. The camera and two mirrors are located below and above the foot, respectively. Occluded area, which is the top of the foot, is reflected by the mirrors. Then the camera measures 3D point data of the bottom and top of the foot at the same time. Then, the whole foot model is reconstructed after symmetrical transformation of the data reflected by mirrors. The reliability of the scan data depends on the accuracy of the parameters between the camera and the laser. A calibration method is also proposed and verified by experiments. The results of the experiments show that the worst errors of the system are 2 mm along x, y, and z directions.