An encoder. A first encoding unit discrete cosine transforms an input frame, quantizes the transformation result, and generates a first frame according to a motion vector. The first encoding unit includes a first feedback unit dequantizing the transformation result, generating a processing signal and a first reconstruction signal according to the dequantization result, and re-quantizing the processing signal to generate a requantization signal. A second encoding unit encodes according to the first reconstruction signal to generate a second frame and an encoding signal. The third encoding unit generates a third frame according to the encoding signal and the re-quantization signal.