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Wile building rpm package (rpmbuild -bb vlc.spec) I'd got:

/bin/sh ../../../libtool --tag=CC --mode=link gcc -std=gnu99 `top_srcdir="../../.." top_builddir="../../.." ../../../vlc-config --cflags plugin libavcodec_plugin.la` -O2 -g -m64 -fmessage-length=0 -D_FORTIFY_SOURCE=2 -fstack-protector -funwind-tables -fasynchronous-unwind-tables -Wall -Wextra -Wsign-compare -Wundef -Wpointer-arith -Wbad-function-cast -Wcast-align -Wwrite-strings -Wmissing-prototypes -Wvolatile-register-var -Werror-implicit-function-declaration -rpath '/usr/lib64/vlc/codec' -avoid-version -module -export-symbol-regex ^vlc_entry -shrext .so -no-undefined `top_srcdir="../../.." top_builddir="../../.." ../../../vlc-config --ldflags plugin libavcodec_plugin.la` -o libavcodec_plugin.la libavcodec_plugin_la-avcodec.lo libavcodec_plugin_la-video.lo libavcodec_plugin_la-audio.lo libavcodec_plugin_la-deinterlace.lo libavcodec_plugin_la-fourcc.lo libavcodec_plugin_la-chroma.lo libavcodec_plugin_la-encoder.lo `top_srcdir="../../.." top_builddir="../../.." ../../../vlc-config -libs plugin libavcodec_plugin.la` ../../../src/libvlccore.la ../../../compat/libcompat.la
libtool: link: gcc -std=gnu99 -shared .libs/libavcodec_plugin_la-avcodec.o .libs/libavcodec_plugin_la-video.o .libs/libavcodec_plugin_la-audio.o .libs/libavcodec_plugin_la-deinterlace.o .libs/libavcodec_plugin_la-fourcc.o .libs/libavcodec_plugin_la-chroma.o .libs/libavcodec_plugin_la-encoder.o -Wl,--whole-archive ../../../compat/.libs/libcompat.a -Wl,--no-whole-archive -Wl,-rpath -Wl,/usr/src/packages/BUILD/vlc-1.0.3/src/.libs -lpthread -lavcodec -lavutil -lm ../../../src/.libs/libvlccore.so -mtune=athlon64 -m64 -Wl,-soname -Wl,libavcodec_plugin.so -o .libs/libavcodec_plugin.so
/usr/lib64/gcc/x86_64-suse-linux/4.4/../../../../x86_64-suse-linux/bin/ld: cannot find -lavcodec
collect2: ld returned 1 exit status
make[6]: *** [libavcodec_plugin.la] Error 1
make[6]: Leaving directory `/usr/src/packages/BUILD/vlc-1.0.3/modules/codec/avcodec'
make[5]: *** [all] Error 2
make[5]: Leaving directory `/usr/src/packages/BUILD/vlc-1.0.3/modules/codec/avcodec'
make[4]: *** [all-recursive] Error 1
make[4]: Leaving directory `/usr/src/packages/BUILD/vlc-1.0.3/modules/codec'
make[3]: *** [all] Error 2
make[3]: Leaving directory `/usr/src/packages/BUILD/vlc-1.0.3/modules/codec'
make[2]: *** [all-recursive] Error 1
make[2]: Leaving directory `/usr/src/packages/BUILD/vlc-1.0.3/modules'
make[1]: *** [all-recursive] Error 1
make[1]: Leaving directory `/usr/src/packages/BUILD/vlc-1.0.3'
make: *** [all] Error 2

Install libavcodec-devel

Dear j-b, thank you for your advice, but I can't find nor libavcodec nor libavcodec-devel for openSuSE 11.2 x86_64.
The only I have is libavcodec52-0.5.20511svn-0.pm.1.2.x86_64 .
Please, advice.

a) I assume you have the VideoLAN repo enabled and are just trying to build your own version? (or any other good reason to build it yourself?)

either way: libavcodec is part of he ffmpeg suite. So for the developmen headers you'll need ffmpeg-devel.