We have developed a new type of television named FTV (Free viewpoint TV). FTV is an innovative media that enables us to view a 3D scene by freely changing our viewpoints. FTV will be widely used since it is an ultimate 3DTV, a natural interface between human and environment, and an innovative tool to create new types of content and art. FTV has been contributing to the standardization of MVC (Multi-view Video Coding) and 3DV (3D Video) at MPEG. MVC is the first phase of FTV and 3DV is the second phase of FTV. An FTV system can be constructed in various ways, but typically includes multiple viewpoint video capture, image correction, depth estimation, coding/decoding and view interpolation. Coding is related to view generation in FTV. In this paper, 4 frameworks for FTV coding are discussed and an FTV data format as a combination of FTV data units is proposed.