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This paper introduces an image transform method by using M-channel biorthogonal filter banks (BOFBs) with an efficient lifting factorization. The proposed lifting factorization of a building block in their lattice structure has unity diagonal scaling coefficients and guarantees perfect reconstruction even if the obtained coefficients are quantized. Since the number of rounding operators of proposed lifting-based BOFBs (LBBOFBs) can be reduced by merging the lifting steps, the proposed structure is efficient for lossless image coding. Image coding results indicate better performance than conventional methods.