The invention claimed is:1. A method for delivering data by a transmitter in a wireless communication system, the method comprising:generating, by a medium access control (MAC) entity, a MAC protocol data unit (PDU) based on a plurality of MAC service data units (SDUs); anddelivering, by the MAC entity, the MAC PDU,wherein the MAC PDU includes the plurality of MAC SDUs and a plurality of MAC subheaders,wherein the plurality of MAC subheaders correspond to the plurality of MAC SDUs respectively,wherein each of the plurality of MAC subheaders is placed immediately in front of a corresponding MAC SDU of the plurality of MAC SDUs,wherein each of the plurality of MAC subheaders includes a logical channel identifier (LCID) field and a length field indicating a length of a corresponding MAC SDU of the plurality of MAC SDUs, andwherein each of the plurality of MAC subheaders does not include an E field indicating whether another MAC subheader or MAC control element (CE), or MAC SDU follows.2. The method of claim 1,wherein a first MAC subheader corresponds to a first MAC SDU and a second MAC subheader corresponds to a second MAC SDU, andwherein the first MAC subheader is placed immediately in front of the first MAC SDU and the second MAC subheader is placed immediately in front of the second MAC SDU.3. The method of claim 1, wherein the MAC PDU includes information on a segment of a plurality of upper layer PDUs associated with the plurality of MAC SDUs.4. A method for receiving data by a receiver in a wireless communication system, the method comprising:receiving, by a medium access control (MAC) entity, a MAC protocol data unit (PDU);identifying, by the MAC entity, a plurality of MAC service data units (SDUs) and a plurality of MAC subheaders based on the MAC PDU; anddelivering, by the MAC entity, the plurality of MAC SDUs,wherein the plurality of MAC subheaders correspond to the plurality of MAC SDUs respectively,wherein each of the plurality of MAC subheaders is placed immediately in front of a corresponding MAC SDU of the plurality of MAC SDUs,wherein each of the plurality of MAC subheaders includes a logical channel identifier (LCID) field and a length field indicating a length of a corresponding MAC SDU of the plurality of MAC SDUs, andwherein each of the plurality of MAC subheaders does not include an E field indicating whether another MAC subheader or MAC control element (CE), or MAC SDU follows.5. The method of claim 4,wherein a first MAC subheader corresponds to a first MAC SDU and a second MAC subheader corresponds to a second MAC SDU, andwherein the first MAC subheader is placed immediately in front of the first MAC SDU and the second MAC subheader is placed immediately in front of the second MAC SDU.6. The method of claim 4, wherein the MAC PDU includes information on a segment of a plurality of upper layer PDUs associated with the plurality of MAC SDUs.7. A transmitter for delivering data in a wireless communication system, the transmitter comprising:a transmit unit configured to transmit a signal to a receiver; anda controller configured to control to:generate, by a medium access control (MAC) entity, a MAC protocol data unit (PDU) based on a plurality of MAC service data units (SDUs), anddeliver, by the MAC entity, the MAC PDU,wherein the MAC PDU includes the plurality of MAC SDUs and a plurality of MAC subheaders,wherein the plurality of MAC subheaders correspond to the plurality of MAC SDUs respectively,wherein each of the plurality of MAC subheaders is placed immediately in front of a corresponding MAC SDU of the plurality of MAC SDUs,wherein each of the plurality of MAC subheaders includes a logical channel identifier (LCID) field and a length field indicating a length of a corresponding MAC SDU of the plurality of MAC SDUs, andwherein each of the plurality of MAC subheaders does not include an E field indicating whether another MAC subheader or MAC control element (CE), or MAC SDU follows.8. The transmitter of claim 7,wherein a first MAC subheader corresponds to a first MAC SDU and a second MAC subheader corresponds to a second MAC SDU, andwherein the first MAC subheader is placed immediately in front of the first MAC SDU and the second MAC subheader is placed immediately in front of the second MAC SDU.9. The transmitter of claim 7, wherein the MAC PDU includes information on a segment of a plurality of upper layer PDUs associated with the plurality of MAC SDUs.10. A receiver for receiving data in a wireless communication system, the receiver comprising:a receive unit configured to receive a signal from a transmitter; anda controller configured to control to:receive, by a medium access control (MAC) entity, a MAC protocol data unit (PDU),identify, by the MAC entity, a plurality of MAC service data units (SDUs) and a plurality of MAC subheaders based on the MAC PDU, anddeliver, by the MAC entity, the plurality of MAC SDUs,wherein the plurality of MAC subheaders correspond to the plurality of MAC SDUs respectively,wherein each of the plurality of MAC subheaders is placed immediately in front of a corresponding MAC SDU of the plurality of MAC SDUs,wherein each of the plurality of MAC subheaders includes a logical channel identifier (LCID) field and a length field indicating a length of a corresponding MAC SDU of the plurality of MAC SDUs, andwherein each of the plurality of MAC subheaders does not include an E field indicating whether another MAC subheader or MAC control element (CE), or MAC SDU follows.11. The receiver of claim 10,wherein a first MAC subheader corresponds to a first MAC SDU and a second MAC subheader corresponds to a second MAC SDU, andwherein the first MAC subheader is placed immediately in front of the first MAC SDU and the second MAC subheader is placed immediately in front of the second MAC SDU.12. The receiver of claim 10,wherein the MAC PDU includes information on a segment of a plurality of upper layer PDUs associated with the plurality of MAC SDUs.