The present disclosure relates to an image processing device and method which are capable of suppressing an increase in a storage capacity necessary for encoding and decoding.A motion compensating unit that performs motion compensation in decoding of a current layer and a first compressing unit that compresses a motion vector of the current layer that is reconstructed by the motion compensating unit and used for the motion compensation in decoding of another layer are provided. Alternatively, a motion predicting/compensating unit that performs motion prediction and compensation in encoding of a current layer and a first compressing unit that compresses a motion vector of the current layer that is generated by the motion predicting/compensating unit and used in the motion prediction and compensation in encoding of another layer are provided. For example, the present disclosure can be applied to an image processing device.