Abstract: Fractional-pel accurate motion is widely used in video processing and coding. For sub-band processing and coding, fractional-pel accuracy is challenging since it is difficult to process general motion fields with temporal transforms. In prior work, integer-pel accurate motion-adaptive transforms (MAT) have been designed. The present invention extends these to fractional-pel accuracy. The transforms are such that they permit multiple references and generate multiple low-band coefficients. Moreover, they permit to incorporate a general interpolation filter such that the high-band coefficients produced by the transform can be generated with interpolation filters that are commonly used for sub-pel accurate motion-compensated prediction.