This paper presetns a 2-D DCT architecture adopting accurac y compensator for reducing the hardware complexity and increasing processing speed in VLulcornerSI implementation. In the application fields such as moving pictures experts group (MPEG) and joint photographic experts group (JPEG), 2-D DCT processor must be implemented precisely enough to meet the accuracy specifications of the ITU-T H.261. Almost all of 2-D DCT processors have been implemented using many multiplications and accumulations of matrices and vectors. The number of multiplications and accumulations seriously influence on comlexity and speed of 20D DCT processor. In 2-D DCT with fixed-point calculations, the computation bit width must be sufficiently large for the above accuracy specifications. It makes the reduction of hardware complexity hard. This paper proposes the accuracy compensator which compensates the accuracy of the finite word length calculation. 2-D DCT processor with the proposed accuracy compensator shows fairly reduced hardware complexity and improved processing speed.