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In the context of prediction with fractional-pel motion vector resolution it was shown, that aliasing components contained in an image signal are limiting the prediction accuracy obtained by motion compensation. In order to consider aliasing, quantisation and motion estimation errors, camera noise, etc., we analytically developed a two-dimensional (2D) non-separable interpolation filter, which is calculated for each frame independently by minimising the prediction error energy. For every fractional-pel position to be interpolated, an individual set of 2D filter coefficients is determined. As a result, a coding gain of up to 1,2 dB for HDTV-sequences and up to 0,5 dB for CIF-sequences compared to the standard H.264/AVC is obtained.