An image capturing apparatus which records information, indicating a procedure of resolution conversion processing performed on the image, into image data and outputs the image and the information. The image capturing apparatus, which captures a subject, includes an image pick-up unit which captures an image, a resolution conversion unit which performs resolution conversion processing on the image, and a storing unit which stores the image resolution conversion information, which indicates a procedure of the resolution conversion processing by the resolution conversion unit, in association with the image.