A MIMO system with 2 input and 2 output decoupling method to a SISO system is described in many articles and books. How about m*n size transfer functions systems? How can we generalize the method for example to 3*3 or 3*7 MIMO systems?
Here is a 2*2 MIMO system description:
with $\mathrm{D_{11}(s)=D_{22}(s)=1}$ to the form
$$\mathrm{D(s)}=\begin{bmatrix} D_{11}(s) & D_{12}(s) \\ D_{21}(s) & > D_{22}(s) \\ \end{bmatrix}$$
Here we specify a decoupled response and the decoupler with the structure in Equation
$$G_p(s)D(s)=\begin{bmatrix} G_{11}(s) & 0 \\0 & G_{22}(s) > \end{bmatrix} \\ \begin{bmatrix} G_{11}(s) & G_{12}(s) \\ G_{21}(s) & > G_{22}(s) \end{bmatrix} \begin{bmatrix} 1 & D_{12}(s) \\ D_{21}(s) & 1 > \end{bmatrix} > = \begin{bmatrix} G^*_{11}(s) & 0 \\ 0 & G^*_{22}(s) \end{bmatrix}$$
And we can solve four equations in four unknowns to find
$$D_{12}(s) = -\frac{G_{12}(s)}{G_{11}(s)} \\ D_{21}(s) = > -\frac{G_{21}(s)}{G_{22}(s)} \\ G_{l1}(s) = G_{11}(s) = -\frac{G_{12}(s)G_{21}(s)}{G_{22}(s)} \\ G_{l2}(s) = G_{22}(s) = -\frac{G_{21}(s)G_{12}(s)}{G_{11}(s)} $$