In this paper, we propose a two dimensional (2D) non-separable adaptive directional lifting (ADL) structure for discrete wavelet transform (DWT) and its image coding application. Although a 2D non-separable lifting structure of 9/7 DWT has been proposed by interchanging some lifting, we generalize a polyphase representation of 2D non-separable lifting structure of DWT. Furthermore, by introducing the adaptive directional filteringingto the generalized structure, the 2D non-separable ADL structure is realized and applied into image coding. Our proposed method is simpler than the 1D ADL, and can select the different transforming direction with 1D ADL. Through the simulations, the proposed method is shown to be efficient for the lossy and lossless image coding performance.