Sample adaptive offset (SAO) in accordance with video coding. SAO filtering may be performed before de-blocking processing (e.g., in accordance with video signal decoding and/or encoding). For example, a receiver and/or decoder communication device may receive signaling from a transmitter and/or encoder communication device that includes various band offsets. Corresponding band indices may be determined via analysis of the received video signal (e.g., received from the transmitter and/or encoder communication device), inferentially without requiring signaling of such band indices from the transmitter and/or encoder communication device. Upon appropriate analysis of one or more largest coding units (LCUs) generated from the video signal to determine a pixel value distribution (e.g., which may be using a histogram in one instance), then based on that pixel value distribution, the band indices are identified and the band offsets applied thereto.