In this paper a general-purpose procedure for optimizing a resonant inductive wireless power transfer link adopting a multiple-input-multiple-output (MIMO) configuration is presented. The wireless link is described in a general–purpose way as a multi-port electrical network that can be the result of either analytical calculations, full–wave simulations, or measurements. An eigenvalue problem is then derived to determine the link optimal impedance terminations for efficiency maximization. A step-by-step procedure is proposed to solve the eigenvalue problem using a computer algebra system, it provides the configuration of the link, optimal sources, and loads for maximizing the efficiency. The main advantage of the proposed approach is that it is general: it is valid for any strictly–passive multi–port network and is therefore applicable to any wireless power transfer (WPT) link. To validate the presented theory, an example of application is illustrated for a link using three transmitters and two receivers whose impedance matrix was derived from full-wave simulations.