We propose the efficient channel coding method combined with a 2.4kbps speech coder. The code rate of a channel coder is given by 1/2 and 1/2 rate convolutional coder is obtained from the punctured convolutional coder with rate of 1/3. The punctured convolutional coder is used for a variable rate allocation. The puncturing method according to the importance of the output data of the source encoder is applied for the convolutional coder. The importance of output data is analyzed by evaluating the bit error sensitivity of speech parameter bits. The performance of proposed coder is analyzed and simulated in Rayleigh fading channel and AWGN channel. The experimental results with 2.4kbps EHSX coder show that the variable rate channel coding method is superior to non-variable channel coding method from the subjective speech quality.