A method for processing signals to be transmitted in a MIMO system from a transmitter having at least two transmitting antennas to a receiver having at least two receiving antennas on a frequency selective communication channel. The method comprises estimating elements of a channel matrix H(q−1) based on time delays and complex valued coefficients associated with the communication channel to provide an estimated frequency variation function of each element of the channel matrix, and pre-coding the signals to be transmitted based on the estimated frequency variation function for each element. The invention also relates to a MIMO system; and a transmitter and a receiver for use in a MIMO system.