A portable transcription device includes a reader module, a recording module, and a control module. The reader module is used to read data contained in a first storage medium of a first file system, and the recording module is used to record data into a second storage medium of the second file system. The control module includes a transcribing unit for transcribing data between the first file system and the second file system, and a MPEG encoder for encoding MPEG streams. Image files contained in a memory card inserted into the reader are MPEG-encoded, transcribed, and backup in a video disc ready for playback.