The present invention relates to an image processing device and method whereby an image and so forth that a contents producer intends can be displayed in a case where a stereoscopic image content is displayed as a 2D image.A generating unit 13 generates multiplexed data including viewpoint image data for the left eye, and viewpoint image data for the right eye that are two viewpoints of image data, and a view switching flag for specifying image data used for display of a 2D image, of the viewpoint image data for the left eye and the viewpoint image data for the right eye thereof. With decoding of multiplexed data, a view switching flag is extracted from the multiplexed data, and image data used for display of a 2D image is selected from viewpoint image data for the left eye and viewpoint image data for the right eye following the view switching flag thereof. The present invention may be applied to an encoding device or the like for encoding a stereoscopic vision image made up of a multiple-viewpoint image, for example.