A bearer processing method is disclosed. The method includes these steps: a system border node receives a Packet Data Protocol (PDP) Context Request initiated by a universal mobile telecommunication system (UMTS); the system border node adjusts a Request Bearer Resource Allocation message of a system architecture evolution (SAE) system or the PDP Context Request of the UMTS according to the received PDP Context Request to map the Bearer Resource Allocation procedure of the SAE system and the Bearer Resource Allocation procedure of the UMTS. The present invention can map the Bearer Resource Allocation procedure of the SAE system and the Bearer Resource Allocation procedure of the UMTS.