In this paper, we propose a temporal adaptive tranform 3D SBC coder with motion compensation, exploiting redundancy in the temporal domain. We propose a temporal adaptivity measure, by which the R-D optimal temporal transform can be chaosen. The base temporal subband frame is coded using H.261-like MC-DCT coder, while the higher temporal subband frames are coded using the 2D adaptive wavelet packet bases, considering the various energy distribution which results from the temporal variation. In encoding the subbands, we employ adaptive scanning methods, uniform step-size quantization with VLC, and coded/not-coded flag reduction technique using the quadtree structure. From the simulation results, the proposed adaptive 3D subband coder shows about 0.29~3.14 dB gain over the H.261 and the fixed 3D subband coder techniques.