The first half of this presentation dealt with mapping a 3D scene onto a 2D surface which can be a computer screen, a projection screen or the retina of the eye. By doing so we preserve much of the feel of depth of the scene. Of course when we look at an picture we get only part of the feel of depth because our both eyes see the same image. Stereoscopic view, refers to a technique for further enhancing the illusion of depth in an image by presenting two offset images separately to each eye of the viewer. We do not deal with this here – at least not yet. The whole proof of the first half of the presentation was done on a very particular setup when the origin of the object system of coordinates was perfectly centered with the eye-to-center-of-screen, also axis x was parallel to u and z was parallel to v. Though it seems like a particular conversion case, the degree of generalization is still maintained since we can use a secondary object system of coordinates which is translated and rotated from the original object system of coordinate by arbitrary values. In this presentation we review the concepts of translation and rotation and then apply them in conjunction with the perspective conversion to achieve a more general three dimensional model in Excel.