In this paper we propose the methodology for 3D background image construction in computer games. This methodology was developed based on TIP (Tour Into the Picture) using a vanishing line Proposed by Kang et at. The methodology Proposed in this study can simply implement a 3D background for a computer game with a background model which is very complex or based on a real picture. Compared to the graphics technologies generally used, the proposed methodology does not need the process of modeling elaborate 3D information of a background, and hence can display the background even on a low grade personal computer using a small reference image. TIP technology was successfully applied to the implementation of a background model for a computer game and was found to be appropriate especially for real time games.