Single image super-resolution aims to reconstruct high-resolution images from low-resolution inputs. This paper proposes FreeTransformSR, a novel lightweight super-resolution network based on a channel-wise free low-rank learnable transform. The transform learns task-adaptive basis functions in a data-driven manner, enabling adaptive feature modulation with minimal parameter overhead. To further enhance high-frequency detail recovery, we in-troduce a local feature modulation branch that complements transform-domain processing with depthwise convolu-tion. In addition, a soft complexity adaptive module dynamically fuses the outputs of local convolution and window self-attention branches through a lightweight gating network, adaptively adjusting the fusion ratio based on regional texture characteristics. An adaptive intensity modulation strategy is also incorporated to adjust transform-domain response strength at the sample level, enabling the network to dynamically adjust processing intensity according to input features. Extensive experiments on five benchmark datasets demonstrate that FreeTransformSR achieves competitive PSNR/SSIM performance with significantly fewer parameters and FLOPs. Specifically, FreeTransformSR achieves 32.41 dB on BSD100 (X2, 634K parameters) and 27.00 dB on Urban100 (X4, 653K parameters), while delivering faster inference speed than competing methods, making it well-suited for deployment in resource-constrained scenarios.

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