Level densities and spin cut-off factors have been investigated within the microscopic approach based on BCS Hamiltonian. In particular the spin cut-off parameters have been calculated at neutron binding energies over a large range of nuclear mass using the BCS theory. The results are compared with their corresponding macroscopic values. It is found that the values of spin cut-off parameter do not increase smoothly with A as expected based on macroscopic theory. Instead, the values of spin cut-off parameter show structures re&deg / ecting the angular momentum of the shell model orbitals near the Fermi energy. The spin cut-off parameter has also been computed from the knowl- edge of nuclear level density, at neutron binding energy, Bn and the average s-wave neutron spacing. The values of spin cut-off parameter are compared with their corresponding values from the model calculations. The in&deg / uence of the isospin in nuclear level density in particular the isospin cut-off parameter has also been investigated and are compared with their corre- sponding spin cut-off parameters.

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