Provided are an encoding and decoding method and an apparatus for implementing the same in which a processing order for predetermined-size blocks included in a macroblock is defined in order to efficiently use spatial correlation in an image. After a macroblock is divided into first blocks of a predetermined size and motion compensation is performed on each of the first blocks, a second-block processing order for sequentially processing second blocks included in a current first block is determined in order to process a residue between a motion compensation value of the current first block and the current first block in units of the second blocks having a smaller size than that of the current first block.