Grammar JLPT Level N3 - Lesson 11

In a similar way to どんなに～ても, いくら～でも is regularly translated to 'no matter how (A), (B)'. However, unlike どんな (which is an abbreviation of どのような), いくら is a noun that comes from the kanji 幾(いく)ら, meaning 'how much'. When partnered with ても (with verbs and い-Adjectives), or でも (with nouns and な-Adjectives), the literal meaning means 'however much (A), (B)'.
With いくら～でも, the (B) part of the phrase will usually highlight something that is being negated, giving the phrase it's 'no matter how much' nuance.

• あの人(ひと)にいくら言(い)っても、何(なに)も変(か)わらないよ。
  No matter how much you tell him, he won't change.
• いくら新(あたら)しくても落(お)としたら壊(こわ)れるに決(き)まってるじゃん。
  No matter how new it is, of course it is going to break if you drop it!
• あの人(ひと)のことがいくら嫌(きら)いでも、そんな事(こと)言(い)ったら可哀(かわい)そうだよ。
  No matter how much you dislike them, that is a hurtful thing to say.
• いくら俺(おれ)でもそんな重(おも)いものは持(も)てないよ。
  No matter if it is me, I can't lift something that heavy. (Even if it is me, who is strong, I cant lift something that heavy)

Despite this trend of being used in sentences that contain ない or ありません, いくら～でも may also be seen in positive sentences. In these cases, despite not being negative, the (B) phrase will still be something that is surprising/unexpected in some way (due to its extent or amount).

• 相談(そうだん)ならいくらでも聞(き)いてあげるよ。
  I'll listen to you vent however much you need.
• お菓子(かし)ならいくらでもあるから、好(す)きなだけ持(も)っていきな！
  As for snacks, I have plenty, so take all you want!