The color coordinate transformation table generation method and apparatus of the invention enables substantial reduction in number of color samples required for inferring spectral characteristics by selectively measuring only usable color samples. In addition, applying a model analysis technique using spline functions or a singular value analysis technique realizes accurate inference of spectral characteristics. The color coordinate transformation table generation apparatus of the invention can generate a large number of association tables needed for constituting profiles according to a technique of generating virtual color samples or deriving color signals from a numerous sets of spectral reflectance data by using inferred spectral characteristics.