Shot noise is a time-dependent current uctuation due to the discrete character of the electron charge. Here we address shot noise in a spin-resolved tunneling system under the influence of spin-flip scattering within a master equation approach. We find that the average current <FONT FACE=Symbol>á</font>I<FONT FACE=Symbol>ñ</FONT> and Fano factor gamma("normalized noise") present contrasting behavior for differing spin-flip time ratios: <FONT FACE=Symbol>á</FONT>I<FONT FACE=Symbol>ñ</FONT> decreases while gamma increases for <img src="http:/img/fbpe/bjp/v32n2a/a20img03.gif" align="absMiddle"> > <img src="http:/img/fbpe/bjp/v32n2a/a20img01.gif" align="absMiddle"> as compared to the <img src="http:/img/fbpe/bjp/v32n2a/a20img03.gif" align="absMiddle"> = <img src="http:/img/fbpe/bjp/v32n2a/a20img01.gif" align="absMiddle"><FONT FACE=Symbol> </FONT>case and vice versa for <img src="http:/img/fbpe/bjp/v32n2a/a20img03.gif" align="absMiddle"><FONT FACE=Symbol> </FONT>< <img src="http:/img/fbpe/bjp/v32n2a/a20img01.gif" align="absMiddle">.
