1. A method for the encoding of at least one source image implementing a hierarchical mesh defining at least two nested spaces, each corresponding to a level of decomposition of the mesh, characterized in that, at least with one decomposition level n there is associated a mathematical space of representation of the image V n such that V n &equals;V n−1 ⊕W n−1, where: V n−1 is the space associated with the decomposition level n−1; W n−1 is a space orthogonal to V n−1, and in that, with space V n there is associated a base of piecewise affine functions &phgr; n and a base formed by the combination of two orthogonal bases comprising: a base of piecewise affine functions &phgr; n−1 of space V n−1 ; a base of functions of pre-wavelets &psgr; n−1 of space W n−1, and in that, at the at least one decomposition level n there are delivered image coefficients expressed in the base of pre-wavelet functions, the pre-wavelet functions being selected so that the image coefficients enable the optimizing, for decomposition level n, of the information already transmitted for a preceding decomposition level n−1, so as to produce a reconstructed image, representing the at least one source image, with a quality of restoration optimized for decomposition level n.