A general inversion technique for the recovery of the underlying distributi
on function for observed galactic discs is presented and illustrated. Under
the assumption that these discs are axisymmetric and thin, the proposed me
thod yields a unique distribution compatible with all the observables avail
able. The derivation may be carried out from the measurement of the azimuth
al velocity distribution arising from positioning the slit of a spectrograp
h along the major axis of the galaxy. More generally, it may account for th
e simultaneous measurements of velocity distributions corresponding to slit
s presenting arbitrary orientations with respect to the major axis. The app
roach is non-parametric, i.e. it does not rely on a particular algebraic mo
del for the distribution function. Special care is taken to account for the
fraction of counter-rotating stars, which strongly affects the stability o
f the disc. \ An optimization algorithm is devised - generalizing the work
of Skilling & Bryan - to carry this truly two-dimensional ill-conditioned i
nversion efficiently. The performance of the overall inversion technique wi
th respect to the noise level and truncation in the data set is investigate
d with simulated data. Reliable results are obtained up to a mean signal-to
-noise ratio of 5, and when measurements are available up to 4(Re). A discu
ssion of the residual biases involved in non-parametric inversions is prese
nted. The prospects of application of the algorithm to observed galaxies an
d other inversion problems are discussed.