A 3D film for the iPad is being developed by Grilli3D.
This film is claimed to permit the viewing of 3D content on the iPad without the need for special glasses.
It’s claimed that there are several optimal viewing zones from which 3D content may be seen.
At the moment there is not very much 3D content for the iPad, and so Grilli are providing instructions that will help you to prepare your own 3D content using tools such as Photoshop.