Coefficient of Mutual Inductance:
If orientation, size and shape of primary coil C1 and secondary coil C2, remains same and in coil C1 current is I1, then second coil C2 is related to magnetic-flux which is proportional to the flow of current I2. i.e.,
ϕ2 ∝ I1
or ϕ2 = MI1 ………… (1)
Here, M is proportionality constant, which is called mutual induction. Its value depend upon number of turns, area of secondary coil and medium.
If the current in coil C1 changes with time, then flux linked with C2, i.e.,ϕ2 changes. Thus, induced emf in coil C2,

The negative sign in equation (2), indicate that the direction of induced emf in secondary coil opposes the growth or decay of current flow in a primary coil, from equation (1),
ϕ2 = MI1
If I1 = 1 Amp
then M = ϕ2 ………………… (2)
Thus the coefficient of mutual inductance is equal to the magnetic flux linked with secondary coil when the current flow in a primary coil is unity, from equation (2),

then M = ε2
Hence the coefficient of mutual inductance is equal to the induced emf when decay rate of current in primary coil is unity.
The unit of mutual inductance
M = \(\frac{Weber}{Amp}\) or henry (H)

Mutual inductance depends upon the number of turns in a coil, area of cross section and medium.
The S.I. unit of M is Wb/A or VA/A or henry (H) and its dimensions are [M1L2T-2A-2].