In order to decrease the hardware complexity of DWT further, an efficient hardware structure for DWT derived from flipping scheme was proposed. The precision of hardware structure had been analyzed, moreover, dynamic range and number of binary factional bit had been obtained. The structure merged the lifting step and adopted the pipelined design to combine predictor step and updater step into one single lifting step, and adjust the primitive data path effectively. The structure introduced 2 to 1 multiplexers into scaling step. Experimental results shown that the proposed structure, under the tight critical path, could effectively reduce the quantity of multipliers, adders and internal registers, and make full use of the arithmetic resources.