You'll need a pair of matching Canon PowerShot cameras that have modified firmware — the CHDK (Canon Hack Development Kit) we shared with you last year . You need two cameras in order to simulate the view from the left and right eye.
In addition to the two cameras you'll need about $US20 worth of hardware that includes a simple bracket made with basic hardware store parts and a USB trigger button with dual outputs. The USB trigger will take a tiny bit of electronics know-how but if you can wire a lamp you can turn an Altoids tin and a simple circuit board into a dual-trigger for your 3D camera rig.
Once you've got the camera and trigger assembled you're in business on the taking-the-pictures side of things. On the post-processing side of things you'll need to offset the image with proper colouration for 3D glasses — the most popular tool is a free application called StereoPhoto Maker .
