This paper proposes the concept of the stereoscopic camera. And then it is used to analyze the properties of the parallax, the distance between pupils, and the transformations of the view and projection in the parallel axis projection method. Finally this paper gives the steps of the stereoscopic development. The experiment shows that following these steps, the application developer can develop the virtual reality program supporting stereoscopic display without several attempts to obtain a good stereoscopic effect. The program development time can be greatly reduced.