In order to convert MPEG-2 into H.264 format in ubiquitous communication environments, the efficient conversion of the discrete cosine transform (DCT) coefficients to H.264 transform coefficients is essential. In this paper, two efficient conversion systems are proposed. The proposed systems are composed of two parts. In the first part, the DCT coefficients are denoised using the lapped transform (LT) to reduce the quantization noises and blocking effects. In the second part, the denoised DCT coefficients are converted into the integer transform (IT) coefficients of H.264. Simulation results show that the proposed methods provide visually fine images. Moreover, the computational complexity of the proposed method is reduced compared with the conventional method, since the number of the DCT coefficients, which should be converted, is reduced in the first part.