This document explains the concept of cell splitting in wireless telephone systems. It describes how cell splitting involves splitting the frequency broadcasting area of a congested cell into smaller cell sites, each connected to its own base station. The document also discusses the advantages of cell splitting, such as increasing the signal to interference factor, reducing hands off, improving cell capacity, and decreasing the size of the cluster. The relation between cell capacity, cluster number, number of channels, and cluster capacity is explained using a formula. The document also provides a diagram to illustrate the cell splitting model.