A method and a system for developing a new-view image from an original image with a corresponding depth map is provided. The original image has a plurality of original pixels and the new-view image has at least a new-view pixel. The method for developing the new-view image comprises the following steps. According to a corresponding depth value of each original pixel, a corresponding position of each original pixel corresponding to the new-view pixel is estimated. An occupancy proportion of each original pixel occupying the new-view pixel is estimated according to the corresponding position of each original pixel. An estimated color of an estimated partial pixel of the new-view pixel is initially obtained according to the occupancy proportion of one selected original pixel. The estimated partial pixel is updated according to the occupancy proportions and estimated occlusion proportion of the other selected original pixels one by one.