The tunneling approach for entropy generation in quantum gravity is sh
own to be valid when applied to three-dimensional (3D) general relativ
ity. The entropy of de Sitter and Reissner-Nordstr6m external event ho
rizons and of the 3D black hole obtained by Banados and co-workers is
rederived from the tunneling of the metric to these spacetimes. The an
alysis for spacetimes with an external horizon is carried out in compl
ete analogy with the 4D case. However, we find significant differences
for the black hole. It was previously shown that the tunneling approa
ch implies a large, maybe infinite, degeneracy of the configuration th
at tunnels to the four-dimensional black hole. For the three-dimension
al black hole we find that the initial configuration may not yield suc
h a highly degenerate object.