We have developed an image conversion system that converts two dimensional (2D) images into stereoscopic images (3D images) with the modified time difference (MTD) method. This method allows us to convert ordinary 2 D images into binocular parallactic 3D images according to the detected movements of objects in the images. Furthermore, we have developed an algorithm that controls the binocular parallax to enable the creationof smooth 3D images. With this system and algorithm, automatic realtime image conversion can be realized. We implemented the MTD method in a single LSI, which made the 2D/3D conversion board very compact. キーワー ド: 3D,立 体,両 眼視差,画 像処理,遅 延