The concept of a two-direction multiscaling functions is introduced. We investigate the existence of solutions of the two-direction matrix refinable equation
where
r ×
r matrices {
P+k } and {
P-k } are called the positive-direction and negative-direction masks, respectively. Necessary and sufficient conditions that the above two-direction matrix refinable equation has a compactly supported distributional solution are established. The definition of orthogonal two-direction multiscaling function is presented, and the orthogonality criteria for two-direction multiscaling function is established. An algorithm for constructing a class of two-direction multiscaling functions is obtained. In addition, the relation of both orthogonal two-direction multiscaling function and orthogonal multiscaling function is discussed. Finally, construction examples are given.