A three-dimensional image processing apparatus and a calibration method of the same are disclosed. A display device displays two or more view images. A three-dimensional image filter is disposed at the front of the display device. The three-dimensional image filter has transmission regions and non-transmission regions which are alternately arranged. A controller adjusts positions of the non-transmission regions of the three-dimensional image filter based on a current position of a user and a reference switch mode. Upon detecting a user action to request movement of the non-transmission regions, the controller changes the reference switch mode in response to the user action and adjusts the positions of the non-transmission regions of the three-dimensional image filter based on the changed reference switch mode.