A method of generating a transmission signal and a MIMO transmitter are disclosed. The method includes the steps of selecting a reference RE from an RE group including a plurality of resource elements (REs), generating a common precoder and a preprocessing filter to be shared by the plurality of the REs belonging to the RE group based on channel information of the reference RE, generating first signals corresponding to a precoding signal for each of the plurality of the REs in a manner of applying the common precoder to transmission data of each of the plurality of the REs and generating second signals in a manner of compensating first signals of REs except the reference RE among the plurality of the REs using channel information of each of plurality of the REs and the preprocessing filter.