The present invention relates to an image processing apparatus and an image processing method. In an image processing apparatus, a first conversion unit converts, on the basis of an input device profile, input data into first device-independent data expressed by a color space that is independent of an apparatus. A storage unit stores plural conversion profiles for converting using a color appearance model in the color space that is independent of the apparatus in correspondence with plural device characteristics that are dependent on apparatuses. A selection unit selects a conversion profile corresponding to characteristics of the input device, characteristics of an output device, observation conditions of the input data and the output data. A second conversion unit converts, on basis of the selected conversion profile, the first device-independent data into second device-independent data. A third conversion unit converts the second device-independent data into the output data on the basis of an output device profile.