In this paper, we consider compensation of focus mismatches for frames that are encoded with inter-view bi-prediction (B-frames) in multiview coding (MVC). We start with an analysis of a multiview system with focus mismatches, to demonstrate that a B-frame may suffer from different types of mismatches with respect to the frames from different views used as references. As compared to our previous work for inter-view P-frames, filter estimation for B-frames has to consider not only the depth-dependency of focus mismatches, but also i) the possibility that the two predictors, from different directions, exhibit different types of prediction mismatches, and ii) the effect of bi-predictive search on the generation of filtered references. We show that, designing filters only for the averaged bi-predictor could lead to a suboptimal solution when combined with conventional bi-predictive search schemes. Instead, we propose a filter design approach that independently estimates depth-related filt...