The present technique relates to an image processing device and a method that can improve encoding efficiency in multi-viewpoint encoding. A reference image index allocation unit alternately allocates a reference image index referred by a motion estimator/compensator to predict an image to be processed to a referable image in a view direction and to a referable image in a time direction. In allocation, the reference image index allocation unit refers to time information and view information of the reference image accumulated in a decoded picture buffer, information such as a sequence parameter set and a slice header from a syntax processing unit, and the like.