http://www.3dcombine.com/
Only works for Windows Xp I believe and has a 15 day trial,3DCombine allows you to create 3D
photos and videos from 2D ones and
output them in any 3D format you want.
It comes with information on viewing
different types of 3D image and a
tutorial with sample photos to get you
started. You don't need any special
equipment or camera skills, if your
pictures aren't perfect 3DCombine can
correct them for you.
Alternatively, use 3DCombine to
manipulate and display existing 3D
images including batch converting
between 3D formats.
Professional 2D->3D conversion
services are also available http://www.3dcombine.com/services.
I found it from a post on http://www.stereo3d.com/cgi-bin/discus/ ... ?3174/4755 that explains a bit more.
Thought I would give it a little plug, seems to work quiet well.
Enjoy