An image processing apparatus and a method capable of reducing an amount of codes in encoding or decoding. A type setting unit uses a deblocked pixel value to set a type of a filter which is common between components of Y, Cb, Cr in units of LCUs, and provides the type to a syntax write unit. An offset setting unit uses a deblocked pixel value to set an offset independent for each of components of Y, Cb, Cr in units of LCUs. An SAO control information setting unit provides the offset or a merge flag, which is set by referring to the offset given by the offset setting unit, to the syntax write unit. The present disclosure can be applied to, for example, an image processing apparatus.