In a previous work (Samavati and Bartels, Comput. Graphics Forum 18 (1998) 97–119) we investigated how to reverse subdivision rules using global least-squares fitting. This led to multiresolution structures that could be viewed as semiorthogonal wavelet systems whose inner product was that for finite-dimensional Cartesian vector space. We produced simple and sparse reconstruction filters, but had to appeal to matrix factorization to obtain an efficient, exact decomposition. We also made some observations on how the inner product that defines the semiorthogonality influences the sparsity of the reconstruction filters. In this work we carry the investigation further by studying biorthogonal systems based upon subdivision rules and local least-squares fitting problems that reverse the subdivision. We are able to produce multiresolution structures for some common univariate subdivision rules that have both sparse …