The impedance matching problem of magnetic coupled resonant wireless power transfer system based on planar spiral coils is studied in this paper. Taken the coupling factors into account, the relationships between impedance matching, resonant frequency and transfer distance are analyzed. Supported by the simulation analyses and experimental evidences, it is indicated that the optimum matching resistances for transfer power and transfer efficiency are different. In details, the optimal matching resistance for output power decreases with the transfer distance, while that for the transfer efficiency does not vary with transfer distance. Thus, this research provides a valuable reference for the further research on adaptive impedance matching of magnetic coupled resonant wireless power transfer system.