We revisit the discrete Wyner--Ziv problem and establish exact second-order asymptotics. Our main contribution is a second-order converse bound, which is derived using posterior decomposition, concentration inequalities, and a conditional Gaussian approximation for martingales. Furthermore, we extend the previous best known achievability result of Li and Li (arXiv 2025) by allowing the test channel to depend on the type of the observed source sequence. Exact second-order asymptotics are established by combining our achievability and converse bounds. In particular, we show that the achievability bound of Li and Li (arXiv 2025) is not optimal in general. Specifically, we provide two numerical examples to illustrate our results: a binary asymmetric source and a quaternary source. For the first example, the achievability bound of Li and Li (arXiv 2025) achieves the optimal second-order asymptotics. However, in the second example, we show that our achievability result is optimal, which reduces the second-order coding rate of Li and Li (arXiv 2025) by $10.77\%$ at the excess-distortion probability of $0.1$ and by $21.35\%$ at the excess-distortion probability of $0.2$.

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