Recently, more and more devices with small buffer size such as PDAs or mobile phones are joining in the VoD system, which leads to two major challenges: how to efficiently distribute their bandwidth resources with small buffer size, and how to provide assistant mechanism to make them playback smoothness. In face of this situation and for the purpose of decreasing the server bandwidth costs, we propose a peers’ downloading mechanism called NCDLT to solve above challenges. It contains two algorithms. The first is neighbors and chunks downloading selection (NCS) algorithm and it ensures peers to find neighbors who can provide video data with lower refusal rate. The second is distributed linear taxation algorithm (DLT) and it makes peers with lower capability acquire enough download rate to reduce the request to servers. The simulation results demonstrate that our algorithms can offload the server bandwidth costs and improve the download rate of peers with small buffer size.