In this paper, we present a design and implementation of the M-channel linear-phase filter banks with unequal-length and same center of symmetry. The filter banks are separated into paraunitary and biorthogonal case. We discuss both cases. A novel filter bank can be regarded as a special class of generalized lapped transform with arbitrary number of channels M. In image coding applications, long basis functions should be used to avoid the blocking artifacts in low-frequency bands, while short basis functions should be used to reduce the ringing artifacts in high-frequency bands. Having the same center of symmetry is suitable for progressive image coder [SPIHT]. Filter banks with such characteristics can be achieved structurally by taking acount of the lattice structure. Finally, several design and image coding examples are shown.