DS/CDMA systems for the high speed communication require high code rats. In discrete time CDMA receivers, the performance degradation, caused by the phase difference between transmission code and reference code, increase the sampling frquency of the receiver. This increment of the sampling frequency makes hard to implement high speed CDMA systems. This paper analyzes the SIR(signal to interference Ratio) performance of the discrete time DS/CDMA system, based on the code phase difference. The results of this paper may be useful to study a low-sampling CDMA receiver.