Next generation wireless network is foreseen as the combination of heterogeneous wireless networks capable of providing enhanced services to mobile users. Vertical handoff is a crucial issue in providing service to mobile users, in a heterogeneous network. To maintain continuous service during vertical handoff period, the handoff procedure should consider the noise and interference in the networks. In this article, we have proposed an algorithm based on the received signal to inference plus noise ratio (SINR) for handoff between GPRS and Wi-Fi networks. Here SINR from Wi-Fi network is converted to the equivalent SINR of the GPRS network and vice-versa, so that the handoff algorithm can have the knowledge of achievable bandwidths in both the networks. This helps in taking a handoff decision. Simulation study on handoff between GPRS and Wi-Fi networks using QualNet showed that consideration of received SINR during the vertical handoff period maintains better system throughput than considering received signal strength (RSS) as handoff criteria.