A method and apparatus for transmitting and receiving a packet via high speed downlink packet access (HSDPA) are disclosed. At least one HSDPA medium access control (MAC-hs) service data unit (SDU) is segmented into a plurality of segments. MAC-hs protocol data units (PDUs) are generated from the segments wherein each MAC-hs PDU includes at least one segment. Each MAC-hs PDU may include one segment from a single MAC-hs SDU. The size of the segments may match to the size of the MAC-hs PDUs minus the size of the header of the MAC-hs PDU. The sizes of the segments may be determined based on the number of segments to which the MAC-hs SDU is segmented. Alternatively, each MAC-hs PDU may include a combination of segments from a plurality of MAC-hs SDUs or a combination of at least one segment from one MAC-hs SDU and at least one entire MAC-hs SDU.