An xDSL accommodation apparatus includes an xDSL interface, exchange switch, and cache server. The xDSL interface interfaces an xDSL (any types of Digital Subscriber Line) to which each of a plurality of clients is connected. The exchange switch exchanges a packet transmitted/received between a content server and a client. The cache server temporarily stores a content received from the content server through a network. The cache server includes a copy/distribution section. The copy/distribution section copies and distributes the stored content to distribute the same content to the plurality of clients. A multicast distribution system and data distribution method are also disclose.