A method and device are provided for encoding at least one image broken up into blocks. The method includes, for at least one current block, transforming the current block from the spatial domain into a transformed domain, outputting a transformed block including of a set of coefficients representative of the current block, referred to as original coefficients. The method further includes selecting a subset of original coefficients from the set and, for at least one original coefficient of the subset, the following steps: estimating the original coefficient, outputting an estimated coefficient in the transformed domain; determining a residual of a coefficient by comparing the original coefficient and the estimated coefficient; and encoding the residual of a coefficient.