The retina is the inner layer of the eye, and as a very important part of the neural tissue of the visual system , enables us to understand the surrounding environment . In order to understand the functioning of the human eye and its relation to the brain , the mechanism for the transfer and processing of visual information to the brain can be determined using a computational model . The input image stimulates photoreceptors . Image information is transmitted by the ganglion cells which are responsible for transmitting the information to the visual cortex. The information transmitted to the optic nerve of the brain is considered as encoded signals in the receptive field of the ganglion cell s. Sets of photoreceptors in the retina with synaptic connections (modeled by a weight matrix W ) transmit information of input image to ganglion cells in the form of codes. Therefore, each ganglion cell has a strong relationship with sets of photoreceptors called receptive field of ganglion cell. Hence efficient coding of ganglion cell (weight matrix W) is important. Visual information should be transmitted optimally from retina to brain. The main problem is that what sort of coding must be done to create a proper representation of the input image on the brain. This problem is one of the fundamental challenges in the brain signal processing study. Intrinsically , there are spatial and temporal correlations in the structure of natural images . Hence , one of the primary goals of sensory coding is to reduce the redundancy of input signal. So far , methods such as principal component analysis (PCA) and independent component analysis (ICA) have been proposed for this purpose . Therefore, although the determination of the weight matrix W has been solved in a variety of ways , but the results have not been confirmed by experimental results. Therefore , a method of neural coding should be proposed to consider physiological nature of the neurons of the sensory system as well as the mathematical aspects . Spatial locality of ganglion cell receptive field has been studied in recent years. In this thesis , two more physiological constraints in the human visual system , spatial locality of photoreceptors projective field and the correlation between ganglion cells are also considered. The result is an encoding matrix that coincides with the center-surround structure obtained from real experiments on receptive field of ganglion cells and this provides a reasonable representation of the input image on the brain. Key words: Retina , Efficient coding in the retina , Physiological constraints, Receptive field of ganglion cells , Center-Surround