One of the problems that's been facing fans of 3D is a significant lack of content. While there are an increasing number of 3D Blu-rays and a few 3D channels on the market, there isn't enough to fill a full day of entertainment. It's not an issue of 3D content not being released - there just isn't much out there. Sources say that CBS hopes to help solve this by converting 2D content to 3D and popping it on to a brand new cable channel. The company has apparently been shopping the idea around to cable providers and showing off their 2D to 3D conversion tech.
The new channel would come at an additional cost to the user, though the provider would likely be the one to decide whether it could be purchased separately or bundled. The process of converting 2D to 3D is reportedly being handled by Dynamic Digital Depth (DDD) and is costing CBS around $10,000 per hour. Keep in mind, that's considered to be inexpensive when it comes to this sort of thing.