SUMMARYDelivering video streaming service over the Internet encounters some challenges. Two of them are heterogeneity of networks capacity and variability of video data rate. The capacity of network segments are constrained. Meanwhile, the rate of video data to be transmitted is highly variable in order to get near-constant images quality. Therefore, to send variable bit rate (VBR) video data over capacity-constrained network, its bit rate should be adjusted. In this paper a system to adjust the transmission bit rate of VBR MPEG video data called Transcoding-afterSmoothing (TaS), which is a combination of bit rate transcoding and bit rate smoothing algorithm, is proposed. The system smoothes out transmission rate of video data while at the same time also performs transcoding on some video frames when necessary in order to keep the transmission bit rate below a certain threshold value. Two kinds of TaS methods are proposed. One method does not have transcoding preference, while the other method uses frame type preference where an intra-coded frame is the last one that will be transcoded. These methods are implemented in our video server where a VBR video data is accessed by a client. Our experiment results show that the first TaS method yields significant reduction in the number of transcoded frames compared with the second TaS method and conventional frame-level transcoding. However, the second method performs better in minimizing the quality distortion. key words: variable bit rate video streaming, bit rate smoothing, bit rate transcoding