Based on coherent accumulation matrix reconstruction, a novel Direction Of Arrival (DOA) estimation decorrelation method of coherent signals is proposed using a small sample. First, the Signal to Noise Ratio (SNR) is improved by performing coherent accumulation operation on an array of observed data. Then, according to the structure characteristics of the accumulated snapshot vector, the equivalent covariance matrix, whose rank is the same as the number of array elements, is constructed. The rank of this matrix is proved to be determined just by the number of incident signals, which realize the decorrelation of coherent signals. Compared with spatial smoothing method, the proposed method performs better by effectively avoiding aperture loss with high-resolution characteristics and low computational complexity. Simulation results demonstrate the efficiency of the proposed method.