1. A method of converting first data into second data, comprising: determining a target symbol corresponding to the first data by utilizing a determining unit; and generating the second data corresponding to the determined target symbol; wherein one of the first data and the second data is a syntax element, and the other of the first data and the second data is an entropy-coded result of the syntax element, wherein the determining unit determines the target symbol corresponding to the first data adaptively according to occurrence probability of candidate syntax element values of the syntax element.