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It has been reported that oversampling a still image before compression does not guarantee a good image quality. Similarly, down-sampling before video compression in low bit rate video coding may alleviate the blocking effect and improve peak signal-to-noise ratio of the decoded frames. When the number of discrete cosine transform coefficients is reduced in such a down-sampling based coding (DBC), the bit budget of each coefficient will increase, thus reduce the quantization error. A DBC video coding scheme is proposed in this paper, where a super-resolution technique is employed to restore the down-sampled frames to their original resolutions. The performance improvement of the proposed DBC scheme is analyzed at low bit rates, and verified by experiments.