In this paper, the authors present a new technique of 3D conversion using “Single input”. It deploys a technique of angular layering of an out of the plane layer of the image over the original image. The detailed algorithm for 2D to 3D conversion has been described in the paper with relevant examples. In conventional scenarios, the 2D to 3D conversion is based on merging 2 similar images. That is, a scene is captured from two cameras say left and right. Then, the right and left image taken by respective cameras is merged to create a 3D scene.