The accuracy of motion estimation (ME) plays an important role in improving the coding efficiency of Wyner-Ziv video coding (WZVC). Most existing WZVC schemes perform ME at the decoder. The unavailability of the current frame on the decoder side usually impairs the accuracy of ME, which also causes the degradation of coding efficiency of WZVC. To improve the accuracy of ME, some works in the literature assume the current frame can be progressively decoded, and the decoder iteratively refines the motion field based on each partially decoded image. In this paper, we present an
analytical model to estimate the potential gain by employing multi-resolution motion refinement (MMR), assuming the current frame is progressively decoded in the frequency domain. The theoretical results show that at high rates, WZVC with MMR falls about 1.5 dB behind the conventional inter-frame coding, but outperforms WZVC with motion extrapolation by 0.9 to 5 dB. Significant gain has also been observed in the simulations using real video data.