An image processing apparatus for encoding image data of a current largest coding unit of an image frame, wherein the current largest coding unit is partitioned into a plurality of coding units, the image processing apparatus comprising: • a predicted quantization parameter setting unit configured for, only when a current coding unit of the plurality of coding units of the current largest coding unit is located at a first position in a coding order of the current largest coding unit, then: setting a quantization parameter, QP, of a coding unit located at a last position in the coding order of a largest coding unit being coded most recently before the current largest coding unit as a predicted quantization parameter, PredQP, for the current coding unit, else: a determination unit of the image processing apparatus is configured for determining whether surrounding coding units, being coding units at an adjacent left position, an adjacent diagonal left position and an adjacent top position with respect to the current coding unit, are in an available state or not by determining whether the surrounding coding units are located inside the current largest coding unit or not when the predicted quantization parameter (PredQP) is set, wherein the predicted quantization parameter setting unit is configured to set the predicted quantization parameter (PredQP) of the current coding unit not being at the first position in the coding order by using only a quantization parameter of those surrounding coding units (106, CU) that are determined to be in the available state by the determination unit; • a difference quantization parameter setting unit for setting a difference quantization parameter, dQP, indicating a difference value between a quantization parameter, QP curr, which is set for the current coding unit and the predicted quantization parameter, PredQP, which is set by the predicted quantization parameter setting unit; and • a coding unit for encoding the image data to generate a bit stream including the difference quantization parameter which is set by the difference quantization parameter setting unit. • a predicted quantization parameter setting unit configured for, only when a current coding unit of the plurality of coding units of the current largest coding unit is located at a first position in a coding order of the current largest coding unit, then: setting a quantization parameter, QP, of a coding unit located at a last position in the coding order of a largest coding unit being coded most recently before the current largest coding unit as a predicted quantization parameter, PredQP, for the current coding unit, else: a determination unit of the image processing apparatus is configured for determining whether surrounding coding units, being coding units at an adjacent left position, an adjacent diagonal left position and an adjacent top position with respect to the current coding unit, are in an available state or not by determining whether the surrounding coding units are located inside the current largest coding unit or not when the predicted quantization parameter (PredQP) is set, wherein the predicted quantization parameter setting unit is configured to set the predicted quantization parameter (PredQP) of the current coding unit not being at the first position in the coding order by using only a quantization parameter of those surrounding coding units (106, CU) that are determined to be in the available state by the determination unit; a determination unit of the image processing apparatus is configured for determining whether surrounding coding units, being coding units at an adjacent left position, an adjacent diagonal left position and an adjacent top position with respect to the current coding unit, are in an available state or not by determining whether the surrounding coding units are located inside the current largest coding unit or not when the predicted quantization parameter (PredQP) is set, wherein the predicted quantization parameter setting unit is configured to set the predicted quantization parameter (PredQP) of the current coding unit not being at the first position in the coding order by using only a quantization parameter of those surrounding coding units (106, CU) that are determined to be in the available state by the determination unit; • a difference quantization parameter setting unit for setting a difference quantization parameter, dQP, indicating a difference value between a quantization parameter, QP curr, which is set for the current coding unit and the predicted quantization parameter, PredQP, which is set by the predicted quantization parameter setting unit; and • a coding unit for encoding the image data to generate a bit stream including the difference quantization parameter which is set by the difference quantization parameter setting unit.