According to one embodiment, according to one embodiment, a transmitter includes a first scaling module and a multiplexer. The first scaling module is configured to scale an image signal to a first resolution. The multiplexer is configured to assign a signal value of the scaled image signal, a signal value of an OSD (On Screen Display) to be superimposed on the image signal, blend information of the OSD and depth information of the OSD at predetermined positions in a transmission signal having a second resolution larger than the first resolution.