The 4th generation mobile communication system, LTE, does not support an additional core network to provide voice service, and it is merged into a packet network based on all IP. Although Voice service over LTE can be supported by VoIP, it will be provided by the existing 3G networks because of the discontinuity of LTE coverage. However, it is inevitable to adopt VoIP over LTE to provide high quality voice service. In this paper, we investigate the capacity of VoIP over LTE. Our results indicate that spectral efficiency can be significantly improved as channel bandwidth increases in terms of VoLTE capacity. In addition, we can achieve higher VoLTE capacity without decreasing control channel capacity.