In this paper, generalized linear phase lapped orthogonal transforms with unequal length basis functions (GULLOTs) are considered. The length of each basis of the proposed GULLOT can be different from each other, whereas all the bases of the conventional GenLOT are of equal length. In general, for image coding application, the long basis for a low-frequency band and the short basis for a high-frequency one are desirable to reduce the blocking and the ringing artifact simultaneously. Therefore, the GULLOT is suitable especially for a subband image coding. In order to apply the GULLOT to a subband image coding, we also investigate the size-limited structure to process the finite length signal, which is important in practice. Finally, some design and image coding examples are shown to confirm the validity of the proposed GULLOT.
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