There are several ways to represent 3D scene information. One popular way is based on N-view plus N-depth representation. In applications based on this representation, efficient compression of both view and depth is important. In this paper, we present a depth coding method that uses depth downsampling and a novel depth upsample filter that uses the color view in the depth upsampling. Our method of depth down- and up-sampling is able to reconstruct clear object boundaries in the upsampled depth maps, and, therefore, we can obtain a better coding efficiency. Our experimental results show that the proposed depth resampling filter, used in combination with a standard state-of-the-art video encoder, can increase both the coding efficiency and rendering quality, particularly at lower bit rates.