This paper describes a nested preview control by utilizing virtual plane for biped walking pattern generation including Center Of Gravity (COG) up-down motion. A preview control is effective to generate the biped walking patterns online. We proposed a biped walking pattern generation in our past research. In the method, biped walking patterns including COG up-down motions were generated by using the preview control with the virtual plane. However, some Zero-Moment Point (ZMP) errors between ZMP references and ZMP outputs remain. This is because prospective information of the ZMP reference cannot be transformed to the virtual plane in the method. In this paper, the ZMP errors are therefore decreased by using a nested structure. Besides, 3-Dimensional (3D) walking is achieved in an experiment.