The invention provides a 3D entity digital magnifying glass system having a 3D visual instruction function by image synthesis capable of 3D image instruction including the depth when giving a visual support to an HMD mounted on an operation surgeon or the like and to provide an instruction/education distribution system. There is provided a 3D entity digital magnifying glass technique support and instruction/education system having a 3D visual instruction function which uses the same entity digital magnifying glass mounted on an operation surgeon and an instructor, so as to display only an image of a pointing device or various instruments among the instructor CCD camera image information and a synchronously synthesizing/displaying a 3D visual instruction image outputted from an image processing device capable of displaying a residual image of the image for an arbitrary set time, with the CCD camera image information from the entity digital magnifying glass mounted on the operation surgeon, so that image information on the visual display instruction image 3-dimensionally added by an instruction explanation is image-synthesized with an instrument actually used by the instructor (lecturers) displayed in full size on the 3D HMD of the operation surgeon.