Disclosed is a method and apparatus for generating a PDU and a base station thereof. The method for generating a PDU includes: segmenting an input SDU into at least one segmentation in such a manner that the at least one segmentation is distributed in at least one PDU; and setting an offset field and at least one length indicator field in a header of each PDU, wherein the offset field indicates an offset of a first segmentation of a first new SDU appearing in the PDU, and the length indicator field indicates the end of the new SDU or the segmentation of the new to SDU in the PDU. With the present invention, since a single SDU is indicated only using one LI even if it is segmented into a plurality of segmentations, and the LI indicates the end of SDU in one PDU, it is ensured that an eNB in the SFN can recover packets in case of multiple packets loss while avoiding de-synchronization during the contents transmission.