A discrete cosine transform (DCT) can be easily implemented in software and hardware for the JPEG and MPEG formats. However, even though some integer DCTs (IntDCTs) for lossless-to-lossy image coding have been proposed, such transform requires redesigned devices. This paper proposes a hardware-friendly IntDCT that can be applied to both lossless and lossy coding. Our IntDCT is implemented by direct-lifting of DCT and inverse DCT (IDCT). Consequently, any existing DCT device can be directly applied to every lifting block. Although our method requires a small side information block (SIB), it is validated by its application to lossless-to-lossy image coding.