There are provided an optical disk device and tilt correction processing method for performing recording/reproduction by rapidly acquiring an optimal tilt correction value for an optical disk having a plurality of recording/reproducing layers. In an optical disk device capable of recording or reproducing information by irradiating a laser beam to each of a plurality of recording/reproducing layers of an optical disk, the tilt value is stepwise set within a predetermined range at a predetermined radius position of the recording/reproducing layer located at the farthest distance from the laser beam irradiation side so that an optimal tilt correction value can be obtained from the quadratic function by the method of least squares of the jitter or the like obtained from the disk. By applying the optimal tilt value obtained to the other recording/reproducing layer, it is possible to start recording or reproduction in a short time.