An image transformation method for use in a computer program product and an image display device is provided. In the image transformation method, a two dimensional image and a corresponding depth image are acquired first. A motion process is performed on the two dimensional image to obtain a plurality of motion images according to the depth image and a plurality of gain values. Then, a plurality of view images are provided and an interpolation process is performed on each motion image to obtain the corresponding view image. Finally, a synthesis process is performed on the view images to obtain a three dimensional image.