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This paper presents a novel robust number theoretic transform called inverse gray robust symmetrical number system (IGRSNS) and proposes its application for CDMA systems. The transceiver structure for three moduli IGRSNS-CDMA with one redundant modulus is proposed. The proposed system is simulated for different values of moduli sets under various channel conditions. Simulation results show that the BER performance of IGRSNS-CDMA outperforms that of RNS-CDMA under all circumstances.