Motion estimation (ME) is a computation and data intensive module in video coding system. The search window reuse methods play a critical role in bandwidth reduction by exploiting the data locality in video coding system. In this paper, a search window reuse method (Level C+) is proposed for MPEG-2 to H.264/AVC transcoding. The proposed method is designed for ultra-low bandwidth application, while the on-chip memory is not a main constraining factor. By loading search window for the motion estimation unit (MEU) and applying motion vector clipping processing, each MB in MEU can utilize both horizontal and vertical search reuse. A very low bandwidth level (Rα<2) can be achieved with an acceptable on-chip memory.