In mobile communication, handoff is a very important event. It affects to the overall quality performance of mobile application. There are two types of handoff, hard handoff and soft handoff. Hard handoff is also known as 'break before make' handoff, which means break the current connection first, and then make a new connection to the new cell. Different with soft handoff, it is possible to make a new connection to the new cell before breaking the current connection. It is because soft handoff is usually used in CDMA network which the cells work in the same frequency. Soft handoff is also known as 'make before break' handoff. In this project, the students are simulating the soft handoff of cdma2000 by MATLAB programming. The uniqueness of the soft handoff of cdma2000 as the third generation (3G) is cdma2000 uses dynamic thresholds for optimizing its system performance and efficiency, investigating the effect of this dynamic threshold value is the aim of this project.