With an explosive growth of mobile cloud and Internet of Things (IoTs) technologies, the Mobile Cloud IoT (MCIoT) concept has become a new trend for the future Internet. MCIoT paradigm extends the existing facility of computing process to different mobile applications executing in mobile and portable devices. In this paper, the authors provide a new nested game model to design an effective MCIoT computation offloading algorithm. First, each mobile device determines the portion of remote offloading computation based on the Rubinstein game approach. Then, a computation resource in the cloud system is dynamically assigned for the requested offloading computation.