Disclosed herein is a content conversion apparatus and method. The content conversion apparatus includes a table generation unit for generating a media dependent table and a weight table. An information management unit receives information about a terminal and information about a player of the terminal from the terminal and manages the received information. A content conversion unit generates a content information table, related to content that is to be converted, using the media dependent table, the weight table, the terminal information and the player information, and converts the content using the content information table so as to transmit converted content to the terminal.