The present disclosure relates to an image processing device and method whereby higher encoding efficiency can be achieved. A prediction motion vector generating unit 76 uses peripheral motion vector information supplied thereto to generate multiple types of prediction motion vector information, and supplies each prediction motion vector information and code numbers assigned to the prediction motion vector information by a code number assigning unit 77 to a motion prediction/compensation unit 75. The code number assigning unit 77 supplies code number assignation information indicating which code numbers have been assigned to which prediction motion vector information, to a lossless encoding unit 66. The present technology can be applied to an image encoding device which performs encoding based on the H.264/AVC format, for example.