The 2D to 3D conversion is currently a hot topic for several applications because of the 3D content lack in a new era of different hardware. The proposed algorithm in 3D reconstruction is based on the wavelets, especially on the wavelet atomic functions (WAF), which are used in the computation of the disparity maps employing multilevel decomposition, and technique of 3D visualization via color anaglyphs synthesis. Novel approach performs better in depth and spatial perception than do existing techniques, both in terms of objective SSIM criterion and based on the more subjective measure of human vision that has been confirmed in numerous simulation results obtained in synthetic images, in synthetic video sequences and in real-life video sequences.