3D Gaussian Splatting has garnered extensive attention and application in real-time neural rendering. Concurrently, concerns have been raised about the limitations of this technology in aspects such as point cloud storage, performance , and robustness in sparse viewpoints , leading to various improvements. However, there has been a notable lack of attention to the projection errors introduced by the local affine approximation inherent in the splatting itself, and the consequential impact of these errors on the quality of photo-realistic rendering. This paper addresses the projection error function of 3D Gaussian Splatting, commencing with the residual error from the first-order Taylor expansion of the projection function $\phi$. The analysis establishes a correlation between the error and the Gaussian mean position. Subsequently, leveraging function optimization theory, this paper analyzes the function's minima to provide an optimal projection strategy for Gaussian Splatting referred to Optimal Gaussian Splatting. Experimental validation further confirms that this projection methodology reduces artifacts, resulting in a more convincingly realistic rendering.

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