The objective of this work is the Development of a Depth Map Generation System, oriented to the determination of distances. Where a process of exploration of the methods of Artificial Vision and Structured Light is performed, to obtain the depth map of a certain scene. By means of this map it is possible to extract the 3D location data of the objects present in the scene. The work addresses the problem of 3D distance estimation through the generation of the Depth Map, thus presenting a tool for the development of future applications, such as classification systems, surface reconstruction, 3D printing and recognition, among others. The algorithmic development is carried out through Matlab software. It should be noted that the work focuses specifically on the process of determining distances over a fixed scene under controlled lighting conditions, and not on light variations of the scene or moving environments. With the proposed development, the system presents a good response in scenes with depth variations between 540mm to 640mm, presenting errors of less than 5.5% in the mentioned range.