In this report, we propose a non-separable twodimensional (2D) Lossless Symmetric Short Kernel Filter (L-SSKF) for image compression. Filter characteristics of our proposed L-SSKF are the same as those of conventional 2D L-SSKF based on applying 1D L-SSKF twice but our coding performance is better due to reduction of rounding effects. Simulation results confirm effectiveness of our proposed L-SSKF. Key words: L-SSKF, non-separable, two-dimensional, filter bank, rounding effect, image compression