Proposed here is a coding scheme based on a 2-dimensional spatial tree entitled 2-MT (2-dimensional Meitei Tree). In this tree structure, we take the element of the upper left corner as the
root. From the next level onwards, there are three nodes in each level, namely, left node, middle node and right node. The left and the right nodes are connected to the middle node. Each middle
node is connected to the middle node of the next lower level. In other words, only middle nodes have two branches, the right node and the left node. This tree structure is easy to generate and
manipulate a matrix (square or rectangular) easily. This avoids the necessity to make the size of an image matrix square and of power 2, as in SPIHT (Set Partitioning in Hierarchical Tree). Also, from
the coding implementation point of view, it is much simpler as compared to SPIHT. The corresponding coding scheme based on 2-MT will be known Meitei coding which will be used in our subband compression scheme. This coding scheme is much more flexible and higher
compression ratio can be achieved as compared to SPIHT.