The massive multiple input multiple output mMIMO technology can improve the cellular system performance especially the cell edge users. Thanks to the large number of implemented antennas at both transmitters and receivers, the mMIMO technology is qualified to satisfy the requirements of the 5G networks and beyond. The Cell-Free network, wherein large spatially distributed antennas are implemented, can improve the performance of shadowed users and indoor ones. In this paper, there is a trial to improve the cell-Free mMIMO network performance by implementation of Intelligent Reflecting Surfaces IRSs. The Cell-Free mMIMO network based on IRSs is mathematically analyzed and simulated. The signals to interference plus noise ratio SINR as well as spectral efficiency SE are derived in closed form formula. It can be concluded that implementation of IRSs in Cell-Free mMIMO networks can increase the SE and EE performance for all cooperation levels.