Size Theory has proven to be a useful geometrical/topological approach to shape analysis and comparison. Originally introduced by considering 1-dimensional properties of shapes, described by means of real-valued functions, it has been subsequently generalized to take into account multidimensional properties coded by functions valued in R k .In the context of Size Theory, this generalization has led to introduce a shape descriptor called k-dimensional size function, and a distance to compare size functions, namely the k-dimensional matching distance. This paper proposes a novel computational framework to deal with the 2-dimensional case of Size Theory. More precisely, some new theoretical results about approximating the 2-dimensional matching distance are presented, leading to the formulation of an algorithm for its computation (up to an arbitrary error threshold).