A seam-line determination algorithm is proposed to determine image border-line in mosaicing using the transformation of gray value differences and dynamic programming. Since visually good border-line is the one along which pixel differences are as small as possible, it can be determined in association with an optimal path finding algorithm. A well-known effective optimal path finding algorithm is the Dynamic Programming (DP). Direct application of the dynamic programming to the seam-line determination causes the distance effect, in which seam-line is affected by its length as well as the gray value difference. In this paper, an adaptive cost transform algorithm with which the distance effect is suppressed is proposed in order to utilize the dynamic programming on the transformed pixel difference space. Also, a figure of merit which is the summation of fixed number of the biggest pixel difference on the seam-line (SFBPD) is suggested as an evaluation measure of seamlines. The performance of the proposed algorithm has been tested in both quantitively and visually on various kinds of images.