Interworking issues between Universal Mobile Telecommunication System (UMTS) and Wireless Local Area Network (WLAN) have become a great matter of interest as an increasing number of mobile internet users require broadband wireless access to IP services in the wide area. In this paper, we present a practical UMTS-WLAN interworking architecture based on 3GPP standards and propose a seamless handoff scheme that guarantees low delay and low packet loss during UMTS-WLAN handoff. For low handoff delay, the proposed handoff scheme performs pre-registration and pre-authentication processes before layer 2 handoff. Moreover, it uses packet buffering and forwarding functions in order to reduce packet loss during the handoff period. On the above basis, detailed signaling procedures are presented, together with system requirements when a mobile terminal moves from UMTS to WLAN and vice-versa. Numerical results show that the proposed scheme performs well with respect to signaling cost, handoff delay, and packet loss compared with conventional schemes.