Recently, very deep convolutional neural networks (CNNs) have shown great success in single image super-resolution (SISR). Most of these methods focus on the design of network architecture and adopt a sub-pixel convolution layer at the end of network, but few have paid attention to exploring potential representation ability of upscaling layer. Sub-pixel convolution layer aggregates several low resolution (LR) feature maps and builds super-resolution (SR) images in a single step. However, those LR feature maps share similar patterns as they are extracted from a single trunk network. We believe that the mapping relationships between input image and each LR feature map are not consistent. Inspired by this, we propose a novel progressive splitting and upscaling structure, termed PSUS, which generates decoupled feature maps for upscaling layer to get better SR image. Experiments show that our method can not only speed up the convergence, but also achieve considerable improvement on image quality with fewer parameters and lower computational complexity.