Given a video sequence, obtaining accurate layer segmentation and alpha matting is very important for various applications. However, when a non-textured or smooth area is present in the scene, the segmentation based on only single motion cue usually cannot provide satisfactory results. Conversely, the most matting approaches require a smooth assumption on foreground and background to obtain a good result. In this paper, we combine the merits of motion segmentation and alpha matting technique together to simultaneously achieve high-quality layer segmentation and alpha mattes. First, we explore a general occlusion constraint and design a novel graph cuts framework to solve the layerbased motion segmentation problem for the textured regions using multiple frames. Then, an alpha matting technique is further used to refine the segmentation and resolve the nontextured ambiguities by determining proper alpha values for the foreground and background respectively.