In this paper we present creating 3D image from 2D image by extract initial depth values calculated from focal values. The initial depth values are created by using the extracted focal information, which is calculated by the comparison of original image and Gaussian filtered image. This initial depth information is allocated to the object segments obtained from normalized cut technique. Then the depth of the objects are corrected to the average of depth values in the objects so that the single object can have the same depth. The generated depth is used to convert to 3D image using DIBR(Depth Image Based Rendering) and the generated 3D image is compared to the images generated by other techniques.