Converting a 2D Image into a Stereoscopic 3D Image with Photoshop

There is an interesting video tutorial that illustrates a simple, but effective technique to create a depth map of a 2D photo or another image and then use the depth map to convert it to stereoscopic 3D image in a Side by Side format. This is done with the help of the Displace filter available in Photoshop that allows you to reconstruct the view for the other eye based on the depth map you’ve created.

The same method can be used for video content in After Effects.

Source with video tutorial