Abstract: An apparatus and method for converting a Media Access Control (MAC) frame in a Broadband Wireless Access (BWA) system. The apparatus includes a receiver for receiving an Ethernet MAC frame; a path searcher for extracting a MAC Service Data Unit (SDU) from the Ethernet MAC frame, checking a destination Internet Protocol (IP) address from the extracted MAC SDU, and searching an optimum route by looking up in a routing table; a frame generator for generating a MAC header which includes a MAC address of the route discovered at the path searcher, and generating a wireless MAC frame which includes the MAC header and the MAC SDU; and a transmitter for transmitting the wireless MAC frame generated at the frame generator.