Provided are a data transmitting and receiving method for a multiple-input multiple-output (MIMO) communication system, and a transmitter and a receiver using the method. Accordingly, since precoding matrices of a codebook is constituted using a rotation matrix, expansion of the codebook is easy, and since each of the precoding matrices is determined according to the number of transmit antennas, the codebook is systematically created according to a system. In addition the codebook can be applied to even a correlated channel, and the minimum distance between precoding matrices can advantageously be maximized.