In multi-hop communication systems, two-way relaying is one of the solutions to mitigate the spectral efficiency loss caused by a half-duplex transmission. In this paper, a simple two-way relaying scheme is proposed for two-hop two-user multiple input multiple output (MIMO) systems. In the proposed system, a base station and a relay station (RS), both equipped with two antennas, form a point-to-point MIMO channel, while the RS and two single-antenna mobile users form a point-to-multipoint multiuser (MU)-MIMO channel. Numerical examples show that the proposed system achieves a significant sum rate gain as compared to a one-way relaying system as the distance between a relay and the two users decreases. We also show that although we can expand the proposed scheme to more than two users, its performance gain as compared to that of one-way relaying decreases with an increase in the number of users.