This paper proposes a low complexity unitary precoding scheme for multiple-input multiple-output (MIMO) systems. The singular-value decomposition (SVD) based transmission is capable of maximizing the system throughput when combined with power allocation and bit loading, and is known to be optimum in terms of capacity. This paper focuses on a system which attains the same optimality as the SVD-based system with low complexity utilizing transmit maximum-ratio combining (TMRC) techniques. The TMRC scheme is the optimum structure for single beamforming systems in terms of received signal-to-noise ratio (SNR) in multiple-input single-output (MISO) channels. In this paper, we generalize the TMRC scheme to multiple beamforming MIMO systems which supports more than one data stream in coded systems. Simulation results demonstrate that the proposed scheme achieves the almost identical link performance as the SVD precoding system for arbitrary configurations with reduced complexity.