In the transmission of image using the lossless Laplacian pyramid coding, the image quality of the last hierachy is almost same regardless of the bit rate of each hierachy. However, at the higher hierachy with low resolution, it is varied according to bit rate of each hierachy. In this paper, optimum bit allocation to achieve better image at the higher hierachy and minimize the distortion at the last hierachy was proposed. More efficient progressive transmission was shown to be possible by experimental results of higher PSNR and better image quality at the hierachy with low resolution.