This paper describes the technique used to generate stereo pair images starting from a single image source (single view-point) and its related depth map. The conjunction between source image and depth map allows reconstructing artificially the binocular view producing a 3D effect depending on screen dimension and image resolution. The system will not reconstruct the real 3D-coordinates of any object inside the scene, but simply assigns the most comfortable shift to the source points to give a 3D-entertainment to the viewer. A simple smoothing filter internally and locally resolves the unresolved occlusions generated by shifting of the source points without introducing visible and/or annoying artifacts.