In the communications systems with diversity, we are commonly faced on needing of new source coding technique, error resilient coding. The error resilient coding addresses the coding algorithm that has the robustness to unreliability of communications channel. In recent years, many error resilient coding techniques were proposed such as data partitioning, resynchronization, error detection, concealment, reference picture selection and multiple description coding (MDC). In this paper, we proposed an MDC using whitening transform. The conventional MDC using correlating transform is need additional information to decode the image. But, if an image is transformed using the whitening transform, the additional information is not necessary to transform because the coefficients of whitening transform have uni-variance statistics.