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Because stereoscopic 3D (S3D) is becoming ubiquitous and some of these applications are
targeted at young users, an important question is to what extent children are able to perceive
S3D and which factors determine this ability. To answer this question, we conducted an
experimental study with 62 children between 5 and 13 years. Apart from socio-demographic
variables such as age, gender and experience with S3D, we considered cognitive variables
including interhemispheric transfer time (IHTT) and anthropometric variables including
interpupillary distance (IPD) and head circumference. In line with previous findings, our
results suggest that older children are better at perceiving S3D. Moreover, a stepwise
regression analysis revealed that IHTT, rather than age or IPD, explains most of the variance
in S3D accuracy rates. Our findings suggest that at early ages, the ability to perceive S3D
seems to be largely mediated through developmental cognitive factors such as IHTT, rather than anthropometric variables.