The present invention relates to a method of transcoding (200) a primary encoded signal (S1) into a secondary encoded signal (S2). Said transcoding method comprising at least a step of decoding a current picture of the primary encoded signal, said decoding step comprising a dequantizing sub-step (12) for producing a first transformed signal (R1), an encoding step, following the decoding step, for obtaining the secondary encoded signal, said encoding step comprising a quantizing sub-step (13), and a step of predicting a transformed motion-compensated signal (Rmc) from a transformed encoding error (Re) derived from the encoding step, said prediction step being situated between the encoding and decoding steps. Said method of transcoding further comprises a filtering step (21), between the dequantizing sub-step and the quantizing sub-step, for obtaining a better picture quality for low bitrate applications.

 
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