Zangetsu is right in the sense that there are variants of how 3D image is rendered. However, 2D to 3D conversion on 3D TVs - whether on active sets like Samsung or passive 3D TVs like LG 3D TV - are always achieved stereoscopically. This will need two slightly different images (corresponding to left and right eye images) - how is that achieved? Answer - through a processor inside the TV. The TV processor takes a 2D image, processes it, and produces two different virtual images, and projects them on the screen. The rest is done by the 3D glasses - pretty much the same way as with "real 3D".