PROBLEM TO BE SOLVED: To provide a technique which can form a three-dimensional image of the fundus at a high precision.SOLUTION: The image forming section 220 of an arithmetic controlling device 200 forms a surface image of the fundus Ef from the detecting result of the fundus reflected light of an illumination light by a fundus camera unit 1A, and a tomographic image of the fundus Ef is formed from the detecting result of an intervention light LC by an OCT unit 150. A control section 210 synchronizes the detecting timing of the fundus reflected light of the illumination light by the fundus camera unit 1A and the detecting timing of the intervention light LC by the OCT unit 150. A compensation processing section 240 compensates the image position of the tomographic image from the detecting result of the intervention light LC by the OCT unit 150 based on a two-dimensional image from the detecting result of the fundus reflected light of the illumination light by the fundus camera unit 1A. An image processing section 230 forms a three-dimensional image of the fundus Ef based on the tomographic image of which the image position has been compensated.COPYRIGHT: (C)2007,JPO&INPIT