This paper aims to design a new two-dimensional (2D) non-separable implementation of dyadic-valued cosine-sine modulated filter banks (2D D-CSMFBs) for low computational complexity. CSMFBs satisfy rich directional selectivity (DS) and shift-invariance (SI), and they can be easily designed by the modulation of a prototype filter. In addition, our previous work introduced a one-dimensional (1D) D-CSMFBs (1D D-CSMFBs). By restricting real-valued filter coefficients to rational-valued ones, they

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... save computational cost while keeping DS and SI. The proposed 2D implementation in this paper can further reduce the computational cost by unifying the conventional 2D separable structure into a 2D non-separable one directly. Furthermore, experimental results of image non-linear approximation show that the proposed 2D D-CSMFBs are comparable or even better than the 1D D-CSMFBs.