An apparent 3-D image can be perceived from only two 2-D images displayed at different depths, when an observer views them from the direction in which they are overlapped. The two 2-D images are created from an original 2-D image by dividing its luminance according to independently obtained depth information. Subjective test results show that (1) an apparent 3-D image is perceived and (2) the perceived depth continuously varies according to the change in luminance ratio between the two 2-D images.