MPEG-2 is widely used for video meterial transmission or digital broadcasting, The other side, for storage, production, or editing of video material, lossless coding system is often required. In layered lossless coding system in which MPEG-2 is performed as a base layer and residual image signal coding as an enhancement layer, we propose a new method to decrease entropy by dividing frequency distribution of residual image signal according to MPEG-2 parameters. Some computer simulation by applying arithmetic coding algorithm to the divided residual image signal were performed, and their results show that 4 to 8% of the amount of bits generated by using conventional method can be reduced.