Samsung UE40D7000LU E-Manual page 177

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Some files are not supported in the 2D to 3D function.
● Be sure to stay within the viewing angle and optimum TV viewing distance
when watching 3D pictures. Otherwise, you may not be able to enjoy proper
3D effects.
● The ideal viewing distance should be three times or more the height of the
screen. We recommend sitting with viewer's eyes on a level with the screen.
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