Many existing works related to lossy-to-lossless image compression are based on the lifting concept. However, it has been observed that the separable lifting scheme structure presents some limitations because of the separable processing performed along the image lines and columns. In this paper, we propose to use a 2D non separable lifting scheme decomposition that enables progressive reconstruction and exact decoding of images. More precisely, we focus on the optimization of all the involved decomposition operators. In this respect, we design the prediction filters by minimizing the variance of the detail signals. Concerning the update filters, we propose a new optimization criterion which aims at reducing the inherent aliasing artefacts. Simulations carried out on still and stereo images show the benefits which can be drawn from the proposed optimization of the lifting operators.