The enhanced 3D audio/video processing apparatus according to one embodiment of the present invention may comprise: a three-dimensional (3D) content generating unit for generating 3D content including video content and analog content; a depth information generating unit for generating depth information for the video frames constituting the video content; and a signal generating unit for generating a 3D enhanced signal including the generated 3D content and the depth information. Further, the enhanced 3D audio/video processing apparatus according to another embodiment of the present invention may comprise: a signal processing unit for processing the 3D enhanced signal including the 3D content including the video content and the audio content: a depth information extraction unit for acquiring the depth information of the video frames constituting the video content from the processed 3D enhanced signal; a 3D audio effect generating unit for generating 3D audio effect based on the acquired depth information; and a 3D audio content generating unit for generating 3D audio content by applying the generated 3D audio effect.