The line code for ISDN subscriber loops is a critical choice in designing U-interface transceiver, since it affects system performance in a crucial way. This paper provides the performance analysis of U-interface transceiver systems employing four different line codes AMI, MMS43, VMDB5, and 2B1Q. The codes are compared using computer simulation studies, and three performance parameters of the four codes such as power spectrum, eye width, and error probability are used for the comparison. The simulation model consists of the encoder, transmit filter (root-raised cosine filter), channel, receive filter, zero-forcing equalizer, sampler, and decoder. The near-end crosstalk and addive white gaussian noise are considered as teh principal impediments.