The present disclosure relates to an image processing apparatus and a method that enable efficient change of reference relationship of views in multi-view coding. In the present technology, as for inter-view reference images, a used_by_curr flag is also set to an image having a possibility of being referred, in a slice header or syntax of an SPS. Only an image with the used_by_curr flag of 1 is added to a temporal list used in generating a reference list. Therefore, the temporal list (RefPicListTemp0[rldx]) of L0 is generated in an order of a short-term (before) reference image of an index 0, a short-term (after) reference image of an index 1, and inter-view reference images of indexes 2 and 3. The present disclosure can be applied to an image processing apparatus, for example.