The present invention relates to a data conversion apparatus and a learning device in which an image can be converted into a higher-quality image. A class-tap generating circuit (2) and a predictive-tap generating circuit (3) respectively generate from an SD image a class tap for classifying a specified pixel of an HD image and a predictive tap for determining the specified pixel. A classification circuit (4) classifies the specified pixel based on the class tap. A coefficient RAM (5) obtains a tap coefficient for the class of the specified pixel from tap coefficients obtained by using supervisor pixels and learner pixels and by learning the relationship between the supervisor pixels and the learner pixels for each of at least one class while applying weighting to the supervisor pixels and the learner pixels based on the activity of the predictive tap generated from the learner pixels. A predictive-computation circuit (6) determines the specified pixel by using the tap coefficient and the predictive tap.