In order to improve the overall three dimensional (3D) video quality,i ncluding the quality of virtual viewpoints and the quality of base viewpoints,a novel bit allocation method of the texture and depth maps coding is proposed in this paper.The proposed algorithm introduces the Lagrangian funct ion in the bit allocation to simulate the rate distortion optimization.Firstly,based on the statistical characteris tics of the video sequences,we build the virtual views distortion models which are caused by texture coding and depth map coding.Then we establish the relationship between Lagrangian operator and bit rate.Based on these steps, we further deduce virtual viewpoint distortion model and Lagrangian operator cost equation,and then establish the limited texture bit rate and depth of the bit rate constraint equations in order to guarantee target rate and output rate within a certain error range.Finally,we use the target rate constraint equation to solve the op timal texture and depth map bit rate. Experimental resu1lts show that the proposed algorithm can improve the base view points and virtual viewpoints quality up to 0.15dB on average at the same encoding bit rate.compared with the popular texture and depth allocation algorithms.The proposed algorithm can achieve higher coding efficiency.