GIOVE-B is the second experimental Galileo satellite for the Galileo In-Orbit Validation, which was launched by a Soyuz/Fregat rocket departing from the Baikonur cosmodrome in Kazakhstan on 27 April and now operated successfully. This paper presents the results obtained from processing of the E5a signal transmitted from the GIOVE-B. The acquisition and tracking of the data and pilot channels are performed by the E5a software receiver implemented by ETRI. Moreover, the paper suggests the GIOVE-B E5a-I/E5a-Q secondary code, which is determined by analyzing the correlation output of the primary correlator using the primary code.