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We analyze the performance of code division multiple access (CDMA) system with multicarrier (MC) that employs precoding in synchronous downlink channels. Even though considerable efforts are undergoing for frequency offset estimation and correction, it is inevitable for the system to bear the remaining frequency offset. Therefore it is important to predict accurately the system performance in the presence of the residual frequency offset. We obtain the bit error rate (BER) performance in terms of the number of users, the spreading factor, the number of sub-carriers, and frequency offset. We assume that the spreading factor is equal to the number of sub-carriers, although we can generalize the case. The simulation results show that the BER of MC-CDMA with precoding shows a performance that varies with frequency offset as well as system loading.