The present invention provides for a communication system and method that overlays signals which are simultaneously mutually orthogonal in both the time and frequency domains, thereby enhancing spectral efficiency. Whereas commonly used sinusoids provide only two mutually orthogonal functions (sine and cosine), certain polynomials provide multiple orthogonal functions, which are also finite in both time and frequency. Using multiple orders of the orthogonal functions allows overlaying signals within a symbol to generate a modulated signal carrying more information than with traditional QAM. Correlating a received signal with locally generated replicas of the orthogonal functions allows demodulation of the signal. This modulation is applicable to twisted pair, cable, fiber, satellite, broadcast and all types of wireless access. The method and system are compatible with many current and future multiple access systems, including EV-DO, UMB, WiMax, WCDMA (with or without MBMS/MIMO), HSPA Evolution, and LTE.