[photo-3d] 2D into 3D -- best software?

[Peter Abrahams <telscope@xxxxxxxxxx>]

We've discussed this before, but enough time has passed that the answers
could have changed:
If I want to take a suitable electronic image & 'convert' it from 2d to 3d,
what is the best software to use, that is:
--reasonably priced, like no more than Photoshop; and hopefully a couple
hundred dollars or less; or even free
--can be learned in a month or so
--reasonably efficient in use - doesn't take a dozen hours to convert an image

I know Photoshop has a 3d transform filter; is there something better?
I'd also be interested in the strategies involved: creating layers &
shifting them against each other (how to avoid cardboarding or 'shifting of
nose on face'; 'rotation' (this would theoretically bring a hidden portion
into view - does it work?); the best image to begin with (I'd guess that
some textures would be easier - clouds might be difficult, footballs easy).
If there is still an 'electronic 3d mail list', I could join it to move the
discussion over there.
thanks    Peter
_______________________________________
Peter Abrahams   telscope@xxxxxxxxxx   The history of the telescope & 
   the binocular:   http://www.europa.com/~telscope/binotele.htm