A method for setting the order of reference frames for multi-view coding and a recorded medium recording the method are disclosed. The method of setting the order of reference frames, in accordance with an embodiment of the present invention, comprises the steps of selecting the n (integer) number of frames of the same kind that have a same-view relation with said current frame and are encoded or decoded prior to said current frame as a first
reference frame, selecting the m (integer) number of frames of the same kind that have a same-view relation with said current frame and have an inter-view relation with a frame of the same kind, which is encoded or decoded immediately before, as a second
reference frame, wherein the frame of the same kind has a same-view relation with said current frame, and encoding or decoding said current frame by making reference to the frames of the same kind included in said first
reference frame and said second reference frame. With the present invention, an improved picture quality and three-dimensionality can be provided, and the
delay in
processing time can be prevented when using the reference frame.