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In this paper, we propose a Wyner-Ziv video coding scheme based on set-partitioning in hierarchical trees (SPIHT) which can utilizing not only the spatial and temporal correlations but also the high-order statistical correlations. Wyner-Ziv theory on source coding with side information is employed as the basic coding principle, which makes the independent encoding and joint decoding become possible. In the proposed scheme, wavelet transform is first used to de-correlate the spatial dependency of a Wyner-Ziv frame. Then the quantized transform coefficients are organized by using magnitude with a set partitioning sorting algorithm. The ordered bit planes are coded using the Wyner-Ziv coding based on turbo codes. At the decoder, side information generated by motion compensated interpolation is used to conditionally decode the Wyner-Ziv frame. Since the high order statistical correlation is used, the proposed algorithm owns advantages over the traditional pixel-domain and transform-domain Wyner-ziv video coding schemes.