A system and corresponding method determines a macroblock partition to transcode digital data from a first video standard to a second video standard with any spatial resolution. The system includes a processing module and an encoding module. The processing module processes digital data to determine a macroblock partition. The encoding module is coupled to the processing module for encoding the digital data based on the macroblock partition. The system is further coupled to a decoding module for receiving the digital data. The method determines the partition of a macroblock for transcoding digital data with any spatial resolution and without any motion estimation.