In this paper Multi-user Multiple Input Multiple Output (MU-MIMO) implementation with pre-coder in HSDPA physical layer is considered due to scattering environment and channel impairments in cellular communications as channel state information(CSI) plays a vital role for design of adaptive system. To relate the proposed system to realistic conditions (time constraints), non data aided channel estimation is proposed for evaluation .The power allocation for pre-coder matrix w.r.t channel matrix(H) is performed by Linear Minimum Mean Square Error (LMMSE) at the receiver .The performance is evaluated by calculating the Bit Error Rate (BER) with respect to channel variance and the performance of LMMSE for different SNR values.