Mobile to mobile video conferencing is one of the services that the newest mobile network operators can offer to users. With the apparition of the distributed video coding paradigm which moves the majority of complexity from the encoder to the decoder, this offering can be achieved by introducing a transcoder. This device has to convert from the distributed video coding paradigm to traditional video coding such as H.264/AVC which is formed by simpler decoders and more complex encoders, and allows to the users to execute only the low complex algorithms. In order to deal with this high complex video transcoder, this paper introduces a graphics processing unit based transcoder as base station. The use of graphic accelerators in this framework has not been proposed before in the literature and offer a new field to explore with promising results. The proposed transcoder offers a time reduction of the whole process over 79% with negligible rate distortion penalty.