This letter proposes a simple design of intelligent reflecting surface (IRS) assisted non-orthogonal multiple access (NOMA) transmission, which can ensure that more users are served on each orthogonal spatial direction than spatial division multiple access (SDMA). In particular, by employing IRS, the directions of users' channel vectors can be effectively aligned, which facilitates the implementation of NOMA. Both analytical and simulation results are provided to demonstrate the performance of the proposed IRS-NOMA scheme and also study the impact of hardware impairments on IRS-NOMA.
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