In this paper, we propose a new multi-user Rake receiver, based on the interference mutualization with a matrix representation for Multiple Input Single Output MISO channel. The proposed system used the Modified Gegenbauer functions in order to generate the signal and to ensure the multi users transmission system. The new proposed receiver allows, using the temporal and special diversity, to avoid the interferences between symbols and to improve the system performances in terms of Bit Error Rate BER and interferences between users with a low algorithm complexity. The proposed solution is based on the classical Rake receiver associated with the equalizer receiver. In order to adapt the Rake approach, in single detection case and in multi users Ultra Wide Band environment, we propose a multi-user Rake receiver using the matrix form. Our proposed system is evaluated in terms of channel effects and multi users’ interferences.