The Transcoding reference article from the English Wikipedia on 24-Apr-2004 (provided by Fixed Reference: snapshots of Wikipedia from wikipedia.org)

Transcoding

In telecommunication, transcoding is the direct digital-to-digital conversion from one encoding scheme, such as voice LPC-10, to a different encoding scheme without returning the signals to analog form.

Note: The transcoded signals, i.e., the digital representations of analog signals may be any digital representation of any analog signal, such as voice, facsimile, or quasi-analog signals.

Source: From Federal Standard 1037C and from MIL-STD-188

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