To provide a conversion coefficient introducing method to stably conduct color conversion at all times without deteriorating the color reproducibility by taking information or the like of a spectral sensitivity distribution and a lighting light source of an input device such as a digital still camera or a scanner and information or the like of a spectral sensitivity distribution and a spectral intensity distribution of an illumination light source of an output device into account and to provide a color conversion method, a recording medium and a color converter.

In the case of color conversion of a 1st image signal characterized in a 1st spectral sensitivity distribution into a 2nd image signal characterized in a 2nd spectral sensitivity distribution, a conversion coefficient is introduced from the 1st spectral sensitivity distribution and the 2nd spectral sensitivity distribution or the conversion coefficient is introduced from the 1st spectral sensitivity distribution, the spectral intensity distribution furthermore characterizing the 1st image signal, the 2nd spectral sensitivity distribution, and the spectral intensity distribution of the 2nd lighting light furthermore characterizing the 2nd image signal in order to solve the tasks above.