Abstract--The rate control problem has been extensively studied in parallel to the development of the different video coding standards. The bit allocation via Cauchy-density-based ratedistortion (R-D) modeling of the discrete cosine transform (DCT) coefficients has proved to be one of the most accurate solutions at picture level. Nevertheless, in some specific applications operating in real-time low-delay environments, a basic unit (BU) layer is recommended in order to provide a good trade-off between picture quality and delay control. In this paper, a novel BU bit allocation for H.264/AVC is proposed based on a simplified Cauchy probability density function (PDF) source modeling. The experimental results are twofold: 1) the proposed rate control algorithm (RCA) achieves an average PSNR improvement of 0.28 dB respect to a well known BU layer RCA, while maintaining a similar buffer occupancy evolution; and 2) it achieves to notably reduce the buffer occupancy fluctuations respect to a w...