Abstract: Nowadays, there are many applications that take advantage of the availability of three-dimensional (3D) data sets. These objects are represented as complex polygonal surfaces formed by hundreds of thousands of polygons, which causes a significant increase in the cost of storage, transmission and visualisation. Multiresolution modeling, which allows an object to be represented by set of approximations, each with a different number of polygons, has been successfully presented as a solution for the efficient manipulation of this type of objects. The main contribution of this work is the use of the complete lifting scheme for the multiresolution analysis of irregular meshes with proposition of new prediction block.