The paper presents a prototype of virtual decoder of the transport stream’s system target decoder (T-STD). By connecting the coding model and decoding model, and feeding the overflow of decoding buffer back to control coding, we have got a self-adaptive coding model, and propose an algorithm of multiplexing multiple elementary streams to a transport stream based on the principle of virtual buffer controlling strategy. The transport stream (TS) which uses this method passes the test of software unzipping and set-top-box (STB) playing, and all of the analyzing parameters which are detected by code analyzer accord with the standard of MPEG-2. Some problems that playing time becomes longer and multiple TS streaming can not be fit for all the players are also analyzed. The paper presents a prototype of virtual decoder of the transport stream’s system target decoder (T-STD). By connecting the coding model and decoding model, and feeding the overflow of decoding buffer back to control coding, we have got a self-adaptive coding model, and propose an algorithm of multiplexing multiple elementary streams to a transport stream based on the principle of virtual buffer controlling strategy. The transport stream (TS) which uses this method passes the test of software unzipping and set-top-box (STB) playing, and all of the analyzing parameters which are detected by code analyzer accord with the standard of MPEG-2. Some problems that playing time becomes longer and multiple TS streaming can not be fit for all the players are also analyzed.