We need the packet transmission of voice, data and video according to the development of ATM technology and packet network. In ATM, packet is parted to the constant length data, we called cell, the method is needed to minimize data loss. Because over ATM, we discard error cell without correction in transmission. So, about video, there is layered coding method. We simulated the coding using wavelet transform, which is structurally layed coded, so need not the additional coder.