Stereoscopic images need to be observed accurately in many applications,where image distortions are not allowed in the stereoscopic camera and display systems. The concept of vertically axial magnification of the reproduction stereo image is presented,which may have complementary characteristics to the paraxial magnification of the camera. Therefore,according to the basic requirement that the paraxial magnification of reproduction image should be equal to the axial magnification,the eliminating distortions conditions of camera and display system are derived. A design method and flow program for the stereoscopic camera and display systems is proposed. Design examples are given and the design method is proved correct with checking computations. The design method and flow program are exact and simple. Using the design method,stereo image without distortions can be in a much large depth range for front viewing.