Demands for scalable delivery systems are increasing for Internet applications. Users want to receive content from a single source regardless of the consumer devices they are using PC, TV, PDA and mobile phone. To realize this type of application, we have developed a scalable delivery system based on a RTP JPEG2000 video stream format that we have proposed to IETF. This system can provide video delivery and Quality of Service from a single layered content for users who require different image quality/resolution/color depending on the device they are using. This system could be a next generation communication platform, allowing us to realize a ubiquitous value network by combining network and codec technologies.