An image depth processing method includes the following steps. A background image and a foreground image in a reference image are obtained according to a depth image corresponding to the reference image. It is noted that the depth value of the background image is larger than the depth value of the foreground image. Meanwhile, the background image is blurred, and then the foreground image and a local image in the blurred background image are blurred. A simulation image is generated according to the background image and the foreground image after blurring the local image and the foreground image.