How to convert X3D
to Rhino?

X3D is ISO standard XML-based file format for representing 3D computer graphics. X3D features extensions to VRML (e.g. CAD, geospatial, humanoid animation, NURBS etc.), the ability to encode the scene using an XML syntax as well as the Open Inventor-like syntax of VRML97, or binary formatting, and enhanced application programming interfaces (APIs).

The X3D extension supports multi-stage and multi-texture rendering; it also supports shading with lightmap and normalmap. Starting in 2010, X3D has supported deferred rendering architecture. Now X3D can import SSAO, CSM and Realtime Environment Reflection/Lighting. The user can also use optimizations including BSP/QuadTree/OctTree or culling in the X3D scene.

Rhinoceros (typically abbreviated Rhino, or Rhino3D) is a commercial 3D computer graphics and computer-aided design (CAD) application software. Rhinoceros geometry is based on the NURBS mathematical model, which focuses on producing mathematically precise representation of curves and freeform surfaces in computer graphics (as opposed to polygon mesh-based applications).

Rhinoceros is used in processes of computer-aided design (CAD), computer-aided manufacturing (CAM), rapid prototyping, 3D printing and reverse engineering in industries including architecture, industrial design (e.g. automotive design, watercraft design), product design (e.g. jewelry design) as well as for multimedia and graphic design.

The Rhinoceros file format (.3DM) is useful for the exchange of NURBS geometry. The Rhino developers started the openNURBS Initiative to provide computer graphics software developers the tools to accurately transfer 3-D geometry between applications. An open-source toolkit, openNURBS includes the 3DM file format specification, documentation, C++ source code libraries and .NET 2.0 assemblies to read and write the file format, on supported platforms (Windows, Windows x64, Mac, and Linux).