Wavelets a.re regarded by many as primarily a. new subject in pure and applied mathematics. perhaps one of the most common application of wavelets is in signal processing . In this paper we applying wavelets to any signal under consideration by a mathematical function f. To analyze a signal or function in term of wavelets, we propose, obtaining an algorithm of two-dimensional Wavelets decomposition by using wavelet transform. At the end we obtain Kernel-Wavelet Estimation of Non-parametric Regression Function using wavelet algorithm.