This article presents a novel intrinsic image transfer (IIT) algorithm for image illumination manipulation, which creates a local image translation between two illumination surfaces. This model is built on an optimization-based framework composed of illumination, reflectance and content photo-realistic losses, respectively. Each loss is first defined on the corresponding sub-layers factorized by an intrinsic image decomposition and then reduced under the well-known spatial-varying illumination illumination-invariant reflectance prior knowledge. We illustrate that all losses, with the aid of an "exemplar" image, can be directly defined on images without the necessity of taking an intrinsic image decomposition, thereby giving a closed-form solution to image illumination manipulation. We also demonstrate its versatility and benefits to several illumination-related tasks: illumination compensation, image enhancement and tone mapping, and high dynamic range (HDR) image compression, and show their high-quality results on natural image datasets.