Disclosed is an image processing apparatus and method for enhancing a depth perception. The image processing apparatus and method for enhancing the depth perception may classify an input image including a plurality of layers according to a depth into a foreground layer, a middle layer, and a background layer, and process a color component of each of the layers. The image processing apparatus and method for enhancing the depth perception may enhance the depth perception by stages according to the depth, thereby generating an image expressing natural realism.