This　paper　proposes　a　transcoding　scheme　from　H.264　to　AVS.　As　the　highest　performance　video　coding　standard,　H.264　is　developed　by　MPEG　and　ITU,　AVS　is　developed　by　the　Audio　Video　Coding　Standard　Working　Group　of　China.　The　two　standards　will　co-exist　in　the　future　application,　therefore,　it　is　worthy　to　transcode　the　video　format　from　the　H.264　to　AVS　and　almost　no　complete　research　on　this　scheme　until　now.　This　paper　proposes　an　effective　transcoding　method　to　achieve　high　efficient　and　fast　transcoding　without　losing　much　quality　by　reusing　intra　mode,　inter　mode,　motion　vector　and　SAD,　etc.　Detailed　experiment　results　demonstrate　that　the　proposed　algorithm　can　effectively　reduce　the　transcoding　complexity.　©2009　IEEE.