In recent years, various multimedia services have become available and the demand for realistic multimedia systems is growing rapidly. The multi-view video and multi-channel audio are expected to satisfy the user demand for realistic multimedia services. In this paper, we present a new broadcasting system incorporating multi-view video and multi-channel audio over IPTV and MPEG-21 DIA. The proposed system includes data acquisition, camera calibration, data encoding and decoding, transmission, intermediate view reconstruction, and multi-view display and multi-channel audio play. In this paper, we discuss the main features of multi-view video and multi-channel audio.