An image processing apparatus for converting a first image into a second image having higher image quality than the first image. The image processing apparatus including first pixel value extracting means for extracting plural pixel values within the first image and estimate noise amount arithmetically operating means for obtaining estimate noise amounts for the plural pixel values. The image processing apparatus also including processing coefficient generating means for generating second processing coefficients in accordance with an arithmetic operation for first processing coefficients and the estimate noise amounts, second pixel value extracting means for extracting a plurality of pixel values, and predicting means for generating a pixel value of the pixel of interest.