Abstract: In a coding method and coding system to generate a compressed data stream (CAV) with a variable bit rate from digital audio and/or video signals, with a prescribed limitation on the overall bit quantity/rate of the data stream, the signals are written to segments (s1, s2) of a temporary buffer (3) and analyzed as to the complexity of the signals in an analysis means (4). With the complexity information (C-INF) thereby obtained, the audio and/or video signals read from the temporary buffer (3) segment by segment are converted in a compression means (5) into the compressed data stream (CAV) with a variable bit rate, wherein the bit rate of the generated data stream is distributed within the segment as a function of the complexity information and of a segment-overall-bit-quantity provided for the segment in question. The data stream (CAV) may be stored in a memory means (6) or transmitted via a data transmission means (7).