GPS system, a satellite positioning system with an accuracy about centimeter under special methods and conditions is used by smoothing algorithm for determining non real time location in Kinematic case. This algorithm works based on previous epoches phase observation and after the desired epoch. Since in this method more observations are used relative to real time location determining with Kalman filtering algorithm, it is expected to have good accuracy. To study this matter, both methods were tested with phase observations in Kinematic case. Comparing the variance covariance matrix of obtained unknowns showed the accuracy of the smoothing algorithm. The obtained results and the comparison are given by all epoch standard deviation graphs in this paper.