The most important feature of the mobile network is mobility. Good and continuous service in cellular mobile network can be achieved by using the procedure of handoff (or handover) from one cell to another. Soft handoff is very important feature of cellular Code Division Multiple Access (CDMA) system. In CDMA system a mobile stations (MSs) within a soft handoff region use multiple radio channels and receive their signals from multiple base stations simultaneously. In CDMA cellular system, all cells can also share the same frequency. During handoff procedure, the signaling and voice information from multiple base stations are combined at the mobile switching center (MSC). During the handoff procedure, voice and signaling information must be sent to multiple base stations and the mobile station must combine the results. Within the overlapping area (which is developed by the adjacent cells) of cells, a handset can connect to multiple base stations. In this research paper, a new soft handoff scheme for CDMA cellular network is proposed and investigated. Here we introduce the concept of overlap region between adjacent cells and develop an analytical model for soft handoff in CDMA system. In developed soft handoff model, the balking and reneging behaviors of handoff calls have also considered. Different performance measures of the soft handoff model have developed.