An accurate characterization of the display device is essential for better color matching. The calibration and characterization process in display device is needed to transform the device dependent color to the device independent color. The process of characterization performs a linearization and transforms the linearized values into the CIE XYZ tristimulus values. The purposes of this paper is to propose optimal color transformation method for accurate reproduction of original copy in display device and to explain the propriety of transformation method using specific variable for the power of gradation expression.