A method and apparatus for 3D video coding system are disclosed. Embodiments according to the present invention apply SAO process (sample adaptive offset process) to at least one dependent-view image of the processed multi-view images if processed multi-view images are received. Also embodiments according to the present invention apply the SAO process to at least one dependent-view image of the processed multi-view images or at least one depth map of the processed multi-view depth maps if both processed multi-view images and the processed multi-view depth maps are received. The SAO can be applied to each color component of the processed multi-view images or the processed multi-view depth maps. The SAO parameters associated with a target region in one dependent-view image or in one depth map corresponding to one view may share or may be predicted by second SAO parameters associated with a source region corresponding to another view.