In this paper, an novel scheme to FGS is presented, namely, the fine granularity scalable video coding based on
EBCOT (FGSBE in short). The proposed coding scheme can not only provide improved coding efficiency compared
with PFGS but also prevent the error accumulation and eliminate the block effect. In the FGSBE scheme, to improve the
coding efficiency, DCT coefficients of enhancement layer were rearranged and transformed properly to prepare for
EBCOT coding. Because of rearranging of whole enhancement layer, block effect was degraded greatly. Our
experimental results show the FGSBE scheme can improve video quality up to 0.5 dB over the FGS scheme and 0.1 dB
over simplify PFGS in average PSNR.