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In this letter, we propose a novel power splitting (PS) protocol for energy harvesting cooperative communication systems. In our proposed system, the relay harvests energy from the source transmissions, by employing adaptive PS protocol, for powering the retransmissions to the destination. Unlike existing PS protocols, which are not optimal in terms of capacity maximization, our proposed adaptive PS protocol maximizes the achievable capacity between the source and destination. Furthermore, we present analytical expressions for the outage probability and average achievable capacity. Simulation results validate the analytical expressions and show that the achievable capacity for the proposed PS protocol is better than the existing PS protocol.