“…where H i , i = 1, 2, denotes the M -by-N channel matrix from the source S i to the IRS, and Θ = √ ηdiag (θ 1 , θ 2 , ..., θ M ) is the phase shift matrix of IRS, where η ≤ 1 is the reflection efficiency, θ m , m = 1, ..., M , is the reflection coefficient of the mth IRS element. Considering the practical implementation of IRS, three cases for the feasibility set of θ m are assumed [4]: 1) Each IRS element can continuously control both the amplitude and phase of the reflected signal, i.e., θ m ∈ F 1 θ m |θ m | 2 ≤ 1 .…”