Abstract: A controller for the logical buffer depth in ATM switching system and a method for determining the logical queue depth, using the back-pressure signal and the occupied buffer depth information and supporting the P classes, are disclosed. The controller includes Routing Table Element making tag for routing of input cell; Input Buffer storing the cell that a tag is attached to in said routing table element; Switch fabric that reads the cell from said input buffer and then switches it to the output port; and Input buffer controller controlling the logical queue size in said input buffer.