The Variable Moment of Inertia (VMI) model is proposed for the assignment of band head spin of super deformed (SD) rotational bands, which in turn is helpful in the spin prediction of SD bands. The moment of inertia and stiffness parameter (C), were calculated by fitting the proposed transition energies. The calculated transition energies are highly dependent on the prescribed spins. The calculated and observed transition energies agree well when an accurate band head spin (I
0) is assigned. The results are in good agreement with other theoretical results reported in literature. In this paper, we have reported the band head spin value 16 rotational band of super deformed Tl isotopes.