  The tunneling approach, for entropy generation in quantum gravity, is shown
to be valid when applied to 3-D general relativity. The entropy of de Sitter
and Reissner-Nordstr\"om external event horizons and of the 3-D black hole
obtained by Ba\~nados et. al. is rederived from tunneling of the metric to
these spacetimes. The analysis for spacetimes with an external horizon is
carried out in a complete analogy with the 4-D case. However, we find
significant differences for the black hole. In particular the initial
configuration that tunnels to a 3-D black hole may not to yield an infinitely
degenerate object, as in 4-D Schwarzschild black hole. We discuss the possible
relation to the evaporation of the 3-D black hole.
