Abstract: Interlace images are separated at every field by a frame/field transforming section, and wavelet transformation is performed for every field by an interfield wavelet transforming section. Specifically, a plurality of odd or even fields in time series are determined as one group, these fields are subjected to the wavelet transformation to separate at predetermined spatial frequencies. Among the plurality of images separated at predetermined spatial frequencies, a motion vector common to the groups is calculated in view of a change with time of an arbitrary image component to perform motion compensation. The images subjected to the interfield wavelet transformation are further subjected to wavelet transformation by an intrafield wavelet transforming section so to be coded. Thus, an operational volume for calculating motion vector for the image coding is reduced, and block distortion is remedied.