A method for delivering 3D depth map data, the method comprising: accessing an input picture comprising a first view and a second view, wherein each view has a horizontal and a vertical pixel resolution; generating a side-by-side picture and a top-and-bottom picture based on the input picture, wherein the side-by-side picture and top-and-bottom picture comprise half-resolution data of the first and second views; encoding using an encoder one of the side-by-side picture and the top-and-bottom picture to generate a coded base layer stream; encoding, using the encoder and a texture reference processing unit, the other one of the side-by-side picture and the top-and-bottom picture to generate a coded first enhancement layer (EL-1, 217), wherein the coded first enhancement layer (EL-1) is partially coded based on the coded base layer stream interpolated by the texture reference processing unit and partially on said other one of the side-by-side picture and the top-and-bottom picture; and characterized in that the method further comprises accessing input depth map data for the input picture; encoding, using the encoder and a depth-map reference processing unit, sub-sampled depth map data for said one of the side-by-side picture and the top-and-bottom picture to generate a coded second enhancement layer (EL-2), wherein the coded second enhancement layer (EL-2) is partially coded based on to the base layer and partially coded based on the sub-sampled depth map data, wherein the depth-map reference processing unit is configured to estimate sub-sampled depth map data to be used by the second enhancement layer based on an estimated depth data from the coded base layer stream, the sub-sampled depth map data for said one of the side-by-side picture and the top-and-bottom picture being generated based on the input depth data of the input picture, and wherein the coded second enhancement layer (EL-2) is representative of sub-sampled depth map data encoded as a primary channel (219S-A; 219T-A) and secondary channels (219S-B; 219T-B), wherein the method comprises incorporating depth information missing from sub-sampled depth map data (Z L, Z R) for said one of the side-by-side picture and the top-and-bottom picture of the primary channel (219S-A; 219T-A) into the secondary channels (219S-B; 219T-B). accessing an input picture comprising a first view and a second view, wherein each view has a horizontal and a vertical pixel resolution; generating a side-by-side picture and a top-and-bottom picture based on the input picture, wherein the side-by-side picture and top-and-bottom picture comprise half-resolution data of the first and second views; encoding using an encoder one of the side-by-side picture and the top-and-bottom picture to generate a coded base layer stream; encoding, using the encoder and a texture reference processing unit, the other one of the side-by-side picture and the top-and-bottom picture to generate a coded first enhancement layer (EL-1, 217), wherein the coded first enhancement layer (EL-1) is partially coded based on the coded base layer stream interpolated by the texture reference processing unit and partially on said other one of the side-by-side picture and the top-and-bottom picture; and characterized in that the method further comprises accessing input depth map data for the input picture; encoding, using the encoder and a depth-map reference processing unit, sub-sampled depth map data for said one of the side-by-side picture and the top-and-bottom picture to generate a coded second enhancement layer (EL-2), wherein the coded second enhancement layer (EL-2) is partially coded based on to the base layer and partially coded based on the sub-sampled depth map data, wherein the depth-map reference processing unit is configured to estimate sub-sampled depth map data to be used by the second enhancement layer based on an estimated depth data from the coded base layer stream, the sub-sampled depth map data for said one of the side-by-side picture and the top-and-bottom picture being generated based on the input depth data of the input picture, and wherein the coded second enhancement layer (EL-2) is representative of sub-sampled depth map data encoded as a primary channel (219S-A; 219T-A) and secondary channels (219S-B; 219T-B), wherein the method comprises incorporating depth information missing from sub-sampled depth map data (Z L, Z R) for said one of the side-by-side picture and the top-and-bottom picture of the primary channel (219S-A; 219T-A) into the secondary channels (219S-B; 219T-B).