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abstract: 'We present stereoscopic reconstructions of the location and inclination of polar plumes of two data sets based on the two simultaneously recorded images taken by the EUVI telescopes in the SECCHI instrument package onboard the *STEREO (Solar TErrestrial RElations Observatory)* spacecraft. The ten plumes investigated show a superradial expansion in the coronal hole in 3D which is consistent with the 2D results. Their deviations from the local meridian planes are rather small with an average of $6.47^{\circ}$. By comparing the reconstructed plumes with a dipole field with its axis along the solar rotation axis, it is found that plumes are inclined more horizontally than the dipole field. The lower the latitude is, the larger is the deviation from the dipole field. The relationship between plumes and bright points has been investigated and they are not always associated. For the first data set, based on the 3D height of plumes and the electron density derived from SUMER/*SOHO* Si[viii]{} line pair, we found that electron densities along the plumes decrease with height above the solar surface. The temperature obtained from the density scale height is 1.6 to 1.8 times larger than the temperature obtained from Mg[ix]{} line ratios. We attribute 