In integral imaging, we use a lens array both for capturing an object and for reconstructing an image. In principle, the 3D image is reconstructed where the object was. We present a method for controlling the depth of 3D images using captured image data processing. Firstly, the light rays from the objects are reconstructed by numerical processing from the captured images and the first virtual lens array. Next, the 3D information in accordance with the desired depth is generated from the reconstructed light rays. These calculations are performed based on a geometrical optics. Experimental results show that the depth of the 3D image was arbitrarily controlled by the proposed method.