The present disclosure relates to an image processing device and method, which are capable of reproducing optical information processing of a lens. A viewpoint PSF calculating unit converts each disparity map into a map of a depth z. Then, the viewpoint PSF calculating unit obtains a viewpoint position on the basis of each viewpoint image, a map of each depth z, and a focus position, and generates PSF data of each viewpoint on the basis of the viewpoint position. Here, the PSF data is a point spread function, and an offset amount and an intensity coefficient of each viewpoint can be obtained on the basis of the PSF data of each viewpoint. The viewpoint PSF calculating unit supplies the obtained PSF data of each viewpoint (that is, the offset amount and the intensity coefficient) to a light collection processing unit. The present disclosure can be applied to an imaging device that performs multi-viewpoint photographing using an array of a plurality of cameras in a light field photographing technique capable of tracing a light ray.