Disclosed are a method and a device for allocating wireless resources for transmitting or receiving data in a wireless LAN. The method for allocating the wireless resources in the wireless LAN can comprise the steps of: allocating, by an access point (AP), each of the plurality of wireless resources for each of a plurality of stations (STAs) over the entire bandwidth; and transmitting, by the AP, a physical protocol data unit (PPDU) to each of the plurality of STAs through each of the plurality of wireless resources, wherein each of the plurality of wireless resources can be a combination of a plurality of wireless resource units defined as having different sizes from each other on a frequency axis.