Abstract : Many research efforts have been devoted to the improvement of stereo image coding techniques for storage or transmission. In this paper, we are mainly interested in lossyto- lossless coding schemes for stereo images allowing progressive reconstruction. The most commonly used approaches for stereo compression are based on disparity compensation techniques. The basic principle involved in this technique first consists of estimating the disparity map. Then, one image is considered as a reference and the other is predicted in order to generate a residual image. In this work, we propose a novel approach, based on Vector Lifting Schemes (VLS), which offers the advantage of generating two compact multiresolution representations of the left and the right views. We present two versions of this new scheme. A theoretical analysis of the performance of the considered VLS is also conducted. Experimental results indicate a significant improvement using the proposed structures compared with conventional methods.