Abstract. This paper presents a new idea of perfect signal reconstruction in multivariable wireless communications systems including a different number of transmitting and receiving antennas. The proposed approach is based on the polynomial matrix S-inverse associated with Smith factorization. Crucially, the above mentioned inverse implements the so-called degrees of freedom. It has been confirmed by simulation study that the degrees of freedom allow to minimalize the negative impact of the propagation environment in terms of increasing the robustness of whole signal reconstruction process. Now, the parasitic drawbacks in form of dynamic ISI and ICI effects can be eliminated in framework described by polynomial calculus. Therefore, the new method guarantees not only reducing the financial impact but, more importantly, provides potentially the lower consumption energy systems than other classical ones. In order to show the potential of new approach, the simulation studies were performed by author's simulator based on wellknown OFDM technique.