Video streaming over heterogeneous networks (e.g. the Internet) requires high degree of scalability from the video coding. To achieve all types of scalability required for a fully scalable video coding, a modification of the 3DSPIHT algorithm is presented in this paper. The proposed algorithm, called fully scalable 3DSPIHT (FS-3DSPIHT), adds spatial and temporal scalability features to the 3DSPIHT algorithm, through the introduction of resolution dependent lists and a resolution-dependent sorting pass. The important features of the original 3DSPIHT coder such as compression efficiency and full embeddedness are kept. The output bitstream of the FS-3DSPIHT encoder consists of a set of embedded parts related to the various qualities, spatial and temporal resolutions. It can be easily reordered and truncated by a simple parser in order to adapt various clients' requirements (e.g. quality, spatial resolution and temporal resolution) as well as bandwidth variation in a heterogeneous network.