Hi Racta, welcome to Polycount :) Do you mean what is required to make a 3D model, or how you can convert a 2D image to 3D? If you give us an example it would be a lot easier to answer.
Hello polycount ! I'm new in 3D art and i want ask 1 question. What need to convert image in 3D ? Don't be angry if i say stupid thing, i am new here and in 3d art.