The present invention relates to a wireless communication system. More specifically, the present invention relates to a method and a device for performing a re-establishment of PDCP entity associated with UM RLC entity in wireless communication system, the method comprising: when a re-establishment of a Packet Data Convergence Protocol (PDCP) entity is triggered, stopping and resetting, by the PDCP entity, a reordering timer of the PDCP entity if the reordering timer of the PDCP entity is running; and delivering, by the PDCP entity, all stored PDCP Service Data Unit (SDU) to upper layers in ascending order of associated COUNT values.