State feedback decoupling theory, as it stands now, is mathematically abstract, in that the system differential equations are manipulated to achieve a one-to-one relationship between the input controls and the output variables. Study of the decoupling problem, however, is greatly simplified by the properties associated with controllability and observability. A now approach towards the development of state feedback decoupling synthesis based on these concepts is presented in this paper. The tangible advantage of this approach i3 the simplification it gives to the systematic use of digital computer for the algebraic calculations, which makes the synthesis procedure very flexible with increase in the dimension of the system