D3PO (Denoising, Deconvolving, and Decomposing Photon Observations) addresses the inference problem of denoising, deconvolving, and decomposing photon observations. Its primary goal is the simultaneous but individual reconstruction of the diffuse and point-like photon flux given a single photon count image, where the fluxes are superimposed. A hierarchical Bayesian parameter model is used to discriminate between morphologically different signal components, yielding a diffuse and a point-like signal estimate for the photon flux components.