According to the present invention, a method of processing a video signal includes the steps of: receiving the depth data corresponding to a given block containing present pixels; determining a variation of the depth data; comparing the variation of the depth data with a predetermined value; if the variation is less than the predetermined value, coding the present pixels by using a first partial filter, and if the variation is greater than the predetermined value, coding the present pixels by using a second partial filter; wherein the second partial filter is applied to a wider range than the first partial filter. Accordingly the image quality of improved; the complexity according to the filter application is reduced; and at the same time variable filtering may improve the coding efficiency.