A class of lapped transforms for image coding, which are characterized by variable-length synthesis filters, is introduced. In this class, the synthesis filter bank (FB) is first defined with an arbitrary combination of finite impulse response synthesis filters of perfect reconstruction FBs. An analysis FB is then obtained using direct matrix inversion or iterative implementation of Neumann series expansion. Moreover, to improve compression, we introduce a unitary transform that follows the analysis FB. This class enables a greater freedom of design than previously presented variable-length lapped transforms. We illustrate several design examples and present experimental results for image coding, which indicate that the proposed transforms are promising and comparable with conventional subband transforms including wavelets.