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An MPEG-4 audio-visual scene is composed of various types of media data represented as individual objects. It includes a scene description that refers to the spatio-temporal specification and behaviors of the individual objects. The MPEG-4 compatible player should be equipped with the decoding tools such as a scene description decoder or parser, media decoder, presenter, and so on. The requirement of the decoding tools of an MPEG-4 audio-visual scene is indicated by the profiles. This paper describes a content complexity adaptation technique, which makes the receiving content's profile adaptable to the consumer's equipments. For this goal, we propose the scalable scene tree that is simpler format for complying with the MPEG-4 scene structure. Moreover, we design the profile adaptation rules and show experimental results through several simulations.