This work presents the method of achieving ideal decoupling between elements in a receive coil array. Generally, preamplifier decoupling is limited by nonidealities of the implemented components. It is shown analytically and numerically, that for the ideal (lossless) matching circuits the input resistance of the preamplifier should be zero, while for the realistic lossy case a small negative resistance can be used to achieve ideal decoupling. Here we use a negative input resistance preamplifier (NIRP) to compensate for the loss of the circuit. The analysis is verified experimentally showing a decoupling of -62 dB when a NIRP with an input resistance of -0.023 Ω is used.