The spin cutoff parameter determining the nuclear level density spin distribution ρ(J) is defined through the spin projection as < J 2 z > 1/2 or equivalently for spherical nuclei, (It is needed to divide the total level density into levels as a function of J. To obtain the total level density at the neutron binding energy from the s-wave resonance count, the spin cutoff parameter is also needed. The spin cutoff parameter has been calculated as a function of excitation energy and mass with a super-conducting hamiltonian. Calculations have been compared with two commonly used semi-empirical formulas. A need for further measurements is also observed. Some complications for deformed nuclei are discussed. The quality of spin cut off parameter data derived from isomeric ratio measurement is examined.