Really depends on what you mean by 3D. Besides Bluray 3D (true sequential multi-frame), most other 3D content is stored/displayed as 2D e.g. SBS. Its only the end device e.g. TV that decodes the image into 3D.
So any media player can display this type of 3D encoded into 2D, the difference lies only in the mode switching intelligence. For example the Plex for Samsung (SmartTV) client automatically switches the TV to 3D SBS if the right string is included within the filename, but I dont think this can be achieved from an external media player (no HDMI signaling). You'd need to switch TV to 3D SBS manually (on remote).