An image processing apparatus for converting photographed image data representing a scene luminance into visual image data representing a visual image, comprises a data analyzing section to obtain a viewing condition to view a visual image, to analyze the photographed image data, and to obtain an image converting condition and a viewing condition parameter for a color management employing a color appearance model on the basis of the analysis result of the photographed image data and the viewing condition for the visual image; an image converting section to convert the photographed image data on the basis of the image converting condition obtained by the data analyzing section so as to produce the visual image data; and a formatting section to attach the viewing condition parameter to the visual image data produced by the image converting section and to output the visual image data attached with the viewing condition parameter.