In this paper, the authors propose a technique through which noise in the communication system of VOIP can be eliminated and the quality can be improved to a great extend. VOice over Internet Protocol commonly refers to the communication protocols, technologies and the methodologies. VOIP mainly comprises all types of communications done via internet. Today is preferred by all because of its bandwidth efficiency and low costs. But while considering the issues, Noise is the main factor which degrades the quality of the process of audio communications being held in VOIP. This project proposes a system to eliminate noise by using LMS which is a type of adaptive algorithm techniques using MATLAB.