This paper proposes error resilient video transcoding structures based on the multiple description (MD) scheme. Two structures are proposed for different use, namely low complexity simple MD transcoding structure (Simple MD) and adaptive MD transcoding structure (Adaptive MD). Simple MD structure always converts and splits the given bit stream into two descriptions regardless of channel condition. On the other hands, the Adaptive MD structure considers the channel condition, and it switches between the MD and single description (SD) mode depending on the packet loss rate (PLR). In the switching process, the best mode which produces less end-to-end cost is chosen between SD and MD under given channel condition. The expected end-to-end cost is optimally estimated based on the rate-distortion theory at the time of encoding. The simulation results show that the Simple MD structure provides efficient performance than the conventional error resilient transcoding structures based on the spatial and temporal error localization. And the Adaptive MD structure shows higher PSNR than the conventional methods under the comparable complexity.