In this paper, we proposed a new MIH handover procedure for resource efficiency and handover delay performance in the wireless link of MIH that offers seamless handover between heterogeneous networks. New transaction messages are proposed to indicate a handover event by the MN. We focus the application of our procedure to a handover scenario from mobile WiMAX to wireless LAN, and consider the qualitative performance analysis of handover delay. Based on its performance result, we can see that our proposed procedure works more efficiently than the existing handover procedure.