          ! " ## 14            Presently IEEE 802.11b based wireless networks are being widely used in various fields like personal as well as business applications. Handoff is a critical issue in IEEE 802.11b based wireless networks. When a mobile node (MN) moves away from the range of its current access point (AP) it needs to perform a link layer handoff. This causes data loss and interruption in communication. According to IEEE 802.11b link layer2 (L2) handoff consists of three phases – scanning, authentication and re,association. Scanning process delay is 90% of the total handoff delay. So in this paper we propose a better scanning mechanism to reduce handoff latency. Using GPS we determine the direction of velocity of the MN as well as position. It reduces the time to find the closest and best AP among all neighbor APs. This process effectively reduces the handoff latency.  IEEE 802.11b, Handoff Latency, GPS (Global Positioning System), Direction of velocity of MN, Neighbor APs, Mobile node (MN).   Handoff has become an essential criterion in mobile communication system especially in urban areas, owing to the limited coverage area of Access Points (AP). Whenever a MN move from current AP to a new AP it requires handoff. For successful implementation of seamless Voice over IP communications, the handoff latency should not exceed 50ms. But measurements indicate MAC layer handoff latencies in the range of 400ms which is completely unacceptable and thus must be reduced for wireless networking to fulfil its potential. With the advent of real time applications, the latency and packet loss caused by mobility became an important issue in Mobile Networks. The most relevant topic of discussion is to reduce the IEEE 802.11 link,layer handoff latency. IEEE 802.11 MAC specification [1] defines two operation modes: ad hoc and infrastructure mode. In the ad hoc mode, two or more stations (STAs) recognize each other through beacons and hence establish a peer,to,peer relationship. In infrastructure mode, an AP provides network connectivity to its associated STAs to form a Basic Service Set (BSS). Multiple APs form an Extended Service Set (ESS) that constructs the same wireless networks.     IEEE802.11b and IEEE802.11g operates in the 2.4GHz ISM band and use 11 of the maximum 14 channels available and are hence compatible due to use of same frequency channels. The channels (numbered 1to14) are spaced by 5MHz with a bandwidth of 22MHz, 11MHz above and below the centre of the             !!!"# $$% &$%     &  ’   ( )   * !!!+,. $ $ -           !!!"#   -           !!!"# .$ /0       1   -0   &       2 3 - .* 4,#"5 )  2           !!!"#