To realize stereoscopic vision giving no unnatural feeling without providing a complicated mechanical movable part.

This stereoscopic viewing device is provided with a front image 103 and a rear image 104 being plural images where the luminance of a subject is adjusted in accordance with the depth distance of the subject, and an optical means 100 forming the images 103 and 104 at a position in accordance with the adjusting degree of the luminance of the respective images on an optical axis 109. The optical means 100 is constituted of the front image 103 displayed on the display screen of a liquid crystal display or the like, Fourier transform lenses 101 and 102 and the display screen of the liquid crystal display or the like displaying the rear image 104.