A system for reassigning a plurality of tracking units of a wireless receiver, for receiving a plurality of multipath signals in a predetermined time period to reconstruct correspondingly an original signal. The system includes a searcher, a tracker and an assigning management unit. In particular, a predetermined estimating process includes the following steps to generate the assigning value of a combination of matching pairs: subtracting the searching time position and the predetermined tracking time position of every matching pairing the combination and taking absolute values to obtain a plurality of corresponding subtraction values; inputting the plurality of subtraction values to a predetermined estimating function to obtain a plurality of corresponding estimation values; and summing up the plurality of estimation values and obtaining the assigning value of the combination of matching pairs.