As three dimensional (3D) discrete wavelet transform (DWT) is widely used for high resolution volumetric data compression, and to further improve the performance of lossless coding, the adaptive directional lifting (ADL) structure based on non-separable 3D DWT with a (5,3) filter is proposed in this paper. The proposed 3D DWT has less lifting steps and better prediction performance compared to the existing separable 3D DWT with fixed filter coefficients. It also has compatibility with the conventional DWT defined by the JPEG2000 international standard. The proposed method shows comparable and better results with the non-separable 3D DWT and separable 3D DWT and it is effective for lossless coding of high resolution volumetric data.