In this paper, a systematic synthesis approach is proposed for achieving negative group delay responses using lossy coupling matrix. It is mathematically proved that, for a passive and reciprocal network, loss is the necessary condition to realize a negative group delay. Also, the optimum strategy is to place zeros and poles of the transfer function both on the left complex plane. A closed-form relation between the group delay and magnitude is then derived based on this strategy, and followed by a complete synthesis approach using coupling matrix. Two numerical and one experimental examples are finally given to illustrate the proposed synthesis method.