An ATM switch allowing simplified OAM processing only on the line incoming side is disclosed. An incoming line circuit has a header conversion table storing information indicating whether the system is an end point of an OAM processing flow for each connection and an OAM table storing an AIS flag and an RDI flag for each connection. As for an OAM cell found by referring to these tables to be forced to go back to its own port, an switch output port number is rewritten in the OAM function section. In addition, in the case of an AIS cell, the function type is rewritten so as to become an RDI cell. In the case of an LB cell, the LB indication is rewritten so as to become a return LB cell, and switching to its own port is conducted in the ATM switch core.