In this paper, we propose a two dimensional (2D) non-separable adaptive directional lifting (ADL) structure of discrete wavelet transform (DWT) and its image coding application. Conventionally, we have proposed a polyphase representation of a 2D non-separable lifting structure of DWT. We generalize the polyphase representation in this paper and one structure of the class has been proven to reduce errors due to the rounding operations and improve a compatibility of the irreversible 9/7 DWT, compared with a 2D separable lifting structure of DWT. Adding the adaptive directional transforming property to the generalized structure, our proposed method improves the lossy image coding performance with maintaining the compatibility.