Transforms with cosine and sine functions as the transform kernels represent an important area of analysis. It is based on the so-called half-range expansion of a function over a set of cosine or sine basis functions. Because the cosine and the sine kernels lack the nice properties of an exponential kernel, many of the transform properties are less elegant and more involved than the corresponding ones for the Fourier transform kernel. In this paper fractional cosine transform is extended in the distributional generalized sense. Operational transform formulae of generalized two dimensional fractional cosine transform are discussed.
