The conversion of existing 2D images to 3D is proving commercially viable and fulfills the growing need for high quality stereoscopic images. This approach is particularly effective when creating content for the new generation of autostereoscopic displays that require multiple stereo images. The dominant technique for such content conversion is to develop a depth map for each frame of 2D material. The use of a depth map as part of the 2D to 3D conversion process has a number of desirable characteristics: 1. The resolution of the depth may be lower than that of the associated 2D image. 2. It can be highly compressed. 3. 2D compatibility is maintained. 4. Real time generation of stereo, or multiple stereo pairs, is possible. The main disadvantage has been the laborious nature of the manual conversion techniques used to create depth maps from existing 2D images, which results in a slow and costly process. An alternative, highly productive technique has been developed based upon the use of Machine Leaning Algorithm (MLAs). This paper describes the application of MLAs to the generation of depth maps and presents the results of the commercial application of this approach.