Puncture sequences S.sub.1, S.sub.2, etc. for code rates R.sub.1, R.sub.2, etc. less than a maximum code rate R.sub.max are defined subsets of a maximum rate puncture sequence S.sub.max that corresponds to the maximum code rate R.sub.max. Each puncture sequence S.sub.i for a code rate R.sub.i is related to the puncture sequence S.sub.i-1, of the previous code rate R.sub.i-1, and preferably S.sub.1.OR right.S.sub.2.OR right. . . . .OR right.S.sub.max-1.OR right.S.sub.max. The puncture sequences are groups of one or more memory elements, each of which is a variable degree, a variable node location, a check degree, or a check node location. A method for deriving such a puncture sequence for variable code rates is also disclosed.