Offloading in mobile cloud computing by exception maximization algorithm is the idea to augment execution through migrating heavy computation from mobile devices to resourceful cloud servers and then receive the results from them via wireless networks. Offloading is an effective way to overcome the resources and functionalities constraints of the mobile devices since it can release them from intensive processing and increase performance of the mobile applications, in terms of response time. Offloading brings many potential benefits, such as energy saving, performance improvement, reliability improvement, ease for the software developers and better exploitation of contextual information. Parameters about method transitions, response times, cost and energy consumptions are dynamically re-estimated at runtime during application executions.