The present invention relates to an apparatus and method for compressing headers in that, in particular a broadband wireless communication system, an apparatus and method for compressing a header (Header) in a wireless communication system. Device in the present invention can increase the efficiency of the radio spectrum has a protocol layer structure that can support a higher header compression rate in the IEEE 802.16 system, and the compression method another header compatible is possible, through header compression in a broadband wireless communication system provide and how. The apparatus of the present invention according to is, a wireless communication as a transmission apparatus for compressing headers in the system, the header compression protocol layer for removing the extracted information that is in the header information received from the upper layer being variable in each packet by configuring the header and a header compression convergence unit for classifying the data to be passed by using the information sent in the compressed header, a protocol layer, and setting and outputting a payload header compression index value did header verification is not used for use in a wireless communication system It includes a layer. Wireless broadband communication, IEEE 802.16, header compression.