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In the past years, the 3D display technology has become a booming branch of research with fast technical progress. Hence, the 3D conversion of already existing 2D video material increases more and more in popularity. In this paper, a new approach for realistic stereo view synthesis (RSVS) of existing 2D video material is presented. The intention of our work is not a real-time conversion of existing video material with a deduction in stereo perception, but rather a more realistic off-line conversion with high accuracy. Our approach is based on structure from motion techniques and uses image-based rendering to reconstruct the desired stereo views for each video frame. The algorithm is tested on several TV broadcast videos, as well as on sequences captured with a single handheld camera. Finally, some simulation results will show the remarkable performance of this approach.