This paper describes novel transcoding techniques aimed for low-complexity MPEG-2 to H.264/AVC transcoding. An important application for this type of conversion is efficient storage of broadcast video in consumer devices. The architecture for such a system is presented, which includes novel motion mapping and mode decision algorithms. For the motion mapping, two algorithms are presented. Both efficiently map incoming MPEG-2 motion vectors to outgoing H.264/AVC motion vectors regardless of the block sizes that the motion vectors correspond to. In addition, the algorithm maps motion vectors to different reference pictures, which is useful for picture type conversion and prediction from multiple reference pictures. We also prpose an efficient rate-distortion optimized macroblock coding more decision algorithm, which first evaluates candidate modes based on a simple cost function so that a reduced set of candidate modes is formed, then based on this reduced set, we evaluate the more c...