In this paper, a new scheme for reducing the computational complexity of multiuser receivers is presented. It utilizes the transformation matrix (TM) algorithm to improve the performance of multiuser receivers by effectively reducing the bit error rate (BER). In addition, a deterministic formalization of the processing gain (PG) for a multiuser DS CDMA system is presented. The proposed formalization of the PG demonstrates that how the reduced BER could be used to achieve reasonable values of PG by which unwanted signals or interference can be suppressed relative to the desired signal at the receiving end. The proposed algorithms not only are shown to substantially improve the performance of the multiuser detectors by means of reduced BER but also have a much lower multi-access interference. The performance measure adopted in this paper is the achievable bit rate for a fixed probability of error (10-7) and consistent values of the PG