This document discusses the decoupling of a twin rotor MIMO (multiple-input multiple-output) system. It first describes the twin rotor MIMO system laboratory setup, which resembles a twin-rotor helicopter with two perpendicular propellers connected by a pivoting beam. It then presents the mathematical modeling of the system in 2 degrees of freedom dynamics using Newtonian mechanics. Separate 1DOF models are developed for the vertical and horizontal parts, and then combined into a full 2DOF model. Simulation results are shown for the response of the tail and main rotors to various inputs. The conclusion is that there is significant cross coupling between the main and tail rotors.