Over-sampled discrete wavelet transformation is one way to overcome the disadvantages of the standard wavelet transform of shift invariance even though it increases the number of subband signals. Non-separable based discrete wavelet transform is efficient that it satisfies shift invariance and directional selectivity. In this paper, since efficient over-sampled wavelet transform is possible in a two-dimensional image processing, we show that the proposed method is well applied with performance improvement of digital image and noise removal.