Abstract: The present disclosure provides a method, User Equipment (UE) and base station for adjusting a Modulation and Coding Scheme (MCS). The method comprises: receiving, by a user equipment (UE), a first downlink data frame sent by a base station at a first moment, and estimating, by the UE, a first Signal to Interference and Noise Ratio (SINR) and a first Channel Quality Indicator (CQI) according to the first downlink data frame; estimating a second SINR and a second CQI according to a received second downlink data frame, wherein the second downlink data frame is sent by the base station at a second moment later than the first moment; calculating, by the UE, a MCS variation according to at least one of the first CQI, the second CQI, the first SINR or the second SINR; and feeding back, by the UE, the MCS variation to the base station.