The rapid expansion of the Internet of Things (IoT) has introduced significant challenges in managing limited resources like spectrum. Efficient allocation of these resources is critical for optimal communication and performance in large-scale IoT applications. This research addresses the channel assignment problem in IoT systems, aiming to maximize channel utilization. The system model assumes IoT users and communication channels managed by a gateway. Matching theory is applied, considering channel data rates and user distance from the gateway. The Gale-Shapley algorithm is utilized to assign channels based on mutual preferences, ensuring efficient resource allocation while satisfying the needs of both IoT users and channels.