2D–3D conversion involves creating the second image of a stereoscopic pair from the first image. Before converting a whole film or a series of sequences for insertion into an existing production, a depth script is created, where sequences with depth effects are clearly identified, alongside maximum values for the depth budget that will be applied to the sequences for conversion. 2D–3D conversion combines complex algorithms with knowledge and abilities of experienced human operators. The purpose of the industrial video conversion workflow is to create the second view of a stereoscopic pair using the first view. In the segmentation stage, each key image is split into main elements which are non-contiguous in terms of depth. Interestingly, the demand for 2D–3D conversion has led to the emergence of a number of algorithms and methods which may be used to regenerate stereoscopic pairs using existing, but unsatisfactory, stereoscopic content.