Abstract
This paper proposes an improved Wyner-Ziv to H.264 video transcoder as part of a framework for mobile to mobile video communications. In this scheme, the user devices keep the low complexity constraints by using the Wyner-Ziv encoding and H.264 decoding algorithms. They shift their complexities to the network where the proposed transcoder is allocated. The main goal of the transcoder is to convert the bitstream and reduce the delay efficiently. The results show that the proposed transcoder reduces the complexity by a factor of 95% with a negligible rate-distortion loss.