Signal-to-interference ratio (SIR)-based dynamic code allocation method to be rioritized for handoff call is proposed and evaluated in a direct sequence-code division multiple access (DS-CDMA) cellular systm. Proposed method allocates a code to a mobile terminal according to the restidual capacity computed by SIR in the base station. We consider the voice activity detection to increase the system capacity. We evaluate the performance of proposed method with computer simulation. And the handoff decision function that controls handoff of mobile terminal is interodcued. The proposed method provide much improvement in the forced termination probability and handoff call fail probability.