A system of using a planar parallel plate to achieve single camera stereo has been proposed by Nishimoto and Shirai.Their work was based on an assumption that the optical axis of the camera was equally displaced by a tilted planar plate with two fixed tilt angles. Such assumption is invalid in general. In this paper, we propose a general framework to more accurately model such a single camera system using a planar parallel plate and to deal with arbitrary orientation of the plate. Our model has no limitation on the FOV of the camera. The proposed framework includes: a mathematical formulation to calculate the displacement of scene points; a plate calibration method to determine the plate intrinsic parameters as well as its extrinsic pose, and a generalized correspondence method which is capable of dealing with arbitrary number of images captured from different plate poses; Experimental result is included to validate the proposed framework.