Abstract : We propose a 2D generalization to the M-band case of the dualtree structure (initially proposed by N. Kingsbury and further investigated by I. Selesnick) based on a Hilbert pair of wavelets. We particularly address the construction of the dual basis and the resulting directional analysis. We revisit the necessary pre-processing stage in the M-band case. While several reconstructions are possible because of the redundancy of the representation, we propose a new optimal signal reconstruction technique, which minimizes potential estimation errors. The effectiveness of the proposed M-band decomposition is demonstrated via image denoising comparisons.