In this thesis, we propose a new way to generate orthogonal code distinct from complete complementary (CC) code and Super CC code but it still have ideal auto-correlation and cross-correlation property. We also introduce the concept of correlation and propose six rules to determine if the code generated by different ways are the same.After that we use the rules on orthogonal matrix and find a new way to generate orthogonal matrix different from Hadamard marix. Then we will use this marix in 2-D orthogonal variable spreading factor (OVSF) code and generate similar codes.