Tour into the picture(TIP) proposed by Horry et al. is a technique that uses only one reference image to construct a 3D environment and generates a new image viewed from an arbitrary view point using the 3D structure. This feature differentiates TIP from other image based rendering(IBR) techniques that use several reference images. The method of Horry et al. makes good results by intuitively extracting and analysing 3D information from an image. However, their method can be applied to images where only one vanishing point exists. In this thesis, we propose a new background modeling method and an interface that work well with any images regardless of the number of vanishing points. In the proposed method we use vanishing line instead of vanishing point. Since the vanishing line has a characteristic of dividing image into two regions corresponding to the ground and the space above it, we construct environment with two planes which represent both regions. Moreover, because vanishing line is a set of vanishing points, we can apply our method to images with multiple vanishing points.