This paper proposes an accurate and dense wide-baseline stereo matching method using Scaled Window Phase-Only Correlation (SW-POC). The wide-baseline setting of the stereo camera can improve the accuracy of the 3D reconstruction compared with the short-baseline setting. However, it is difficult to find accurate and dense correspondence from wide-baseline stereo images due to its large perspective distortion. Addressing this problem, we employ the SW-POC, which is a correspondence matching method using 1D POC with the concept of Scale Window Matching (SWM). The use of SW-POC makes it possible to find the accurate and dense correspondence from a wide-baseline stereo image pair with low computational cost. We also apply the proposed method to 3D reconstruction using a moving and uncalibrated consumer digital camera.