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A depth image represents three-dimensional (3-D) scene information and is commonly used for depth image-based rendering (DIBR) to support 3-D video and free-viewpoint video applications. The virtual view is generally rendered by the DIBR technique and its quality depends highly on the quality of depth image. Thus, efficient depth coding is crucial to realize the 3-D video system. In this letter, we propose a depth reconstruction filter and depth down/up sampling techniques to improve depth coding performance. Experimental results demonstrate that the proposed methods reduce the bit-rate for depth coding and achieve better rendering quality.