The invention relates to compressive transcoding between pulse coders using multipulse dictionaries in which each pulse occupies a position marked by an index. For each current pulse position supplied by a first coder, a neighborhood (Vge, Vde) is formed around that position. As a function of the pulse positions accepted by the second coder, pulse positions are selected in an ensemble constituted by a union of the neighborhoods. The second coder finally receives this selection (sj), involving a number of pulse positions smaller than the total number of pulse positions in the dictionary of the second coder.
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