It is obvious that the conventional two-coil wireless power transfer (WPT) system has a short power transmission distance, which is determined by system parameters such as the loaded Q of the resonators and the coupling coefficient. There have been many attempts to improve the power transfer efficiency (PTE) or transmission distance. A typical approach is to use multiple coils like a three- or four-coil WPT system. In this paper, we propose a new method to obtain the PTE of a multi-coil WPT system based on the scattering parameter and impedance parameter. Also, we compare the two- and three-coil WPT systems in terms of their transmission efficiency rather than their system energy efficiency. For high transmission efficiency, we determined that the three-coil WPT system should have a symmetric structure and the coupling coefficient between the transmitting and receiving coils has to be as zero as possible. Additionally, we found that 1/√3 of the conventional critical coupling is the boundary coupling coefficient at which the two- and three-coil WPT systems have the same transmission efficiency. We successfully verified these theoretical analyses by implementing two- and three-coil WPT systems at the operating frequency of 6.78 MHz and measuring their transmission efficiency and spectra.