Convert PByte to Mat

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Hi, I am using PS3 camera with opencv it works with PByte data type.Gives PByte as frame result.In SDK samples they use IplImage.I want use Mat instead IplImage.But i cant convert PByte to Mat.How can i convert PByte to Mat ? Example In SDK

    IplImage *pCapImage;
    PBYTE pCapBuffer = NULL;
    cvGetImageRawData(pCapImage, &pCapBuffer);
    while(_running)
        {
            cvGetImageRawData(pCapImage, &pCapBuffer);
            CLEyeCameraGetFrame(_cam, pCapBuffer, (i==0)?2000:0);
}

//Function from SDK

IMPORT(bool) CLEyeCameraGetFrame(CLEyeCameraInstance cam, PBYTE pData, int waitTimeout = 2000);

//MyCode //I use 2 camera.

    cv::Mat pCapImage[2];
    PBYTE pCapBuffer = NULL;
    while(_running){

        for (int i = 0; i < 2; i++)
                {
                                  //trying convert
                    pCapImage[i] = cv::Mat (cvSize(w, h), 4, &pCapBuffer,IPL_DEPTH_8U).clone();

                    CLEyeCameraGetFrame(_cam[i], pCapBuffer);
                }

                Mat pCapImageMatL = pCapImage[0];
                Mat pCapImageMatR = pCapImage[1];
                imshow(_windowNameL, pCapImageMatL);
                imshow(_windowNameR, pCapImageMatR);
}