An image processing device and method capable of suppressing block noise.A β LUT_input calculation unit and a clipping unit calculate β LUT_input that is a value input to an existing β generation unit and an extended β generation unit. When the value of β LUT_input qp from the clipping unit is equal to or less than 51, the existing β generation unit calculates β using the LUT defined in the HEVC method and supplies the calculated β to a filtering determination unit. When the value of β LUT_input qp from the clipping unit is larger than 51, the extended β generation unit calculates extended β and supplies the calculated β to the filtering determination unit. The device can be applied to an image processing device, for example.