Multi-view video is obtained by capturing one three-dimensional scene with many cameras at different positions. Multi-view video coding exploits inter-view correlations among pictures of neighboring views and temporal correlations among pictures of the same view. Multi-view video coding which uses many cameras requires a method to reduce the computational complexity. In this paper, we proposed an efficient prediction structure to improve performance of multi-view video coding. The proposed prediction structure exploits an average distance between the current picture and its reference pictures. The proposed prediction structure divides every GOP into several small groups to decide the maximum index of hierarchical B layer and the number of pictures of each B layer. Experimental results show that the proposed prediction structure shows good performance in image quality and bit-rates. When compared to the performance of hierarchical B pictures of Fraunhofer-HHI, the proposed prediction structure achieved 0.07~0.13 (dB) of PSNR gain and was down by 6.5(Kbps) in bitrate.