A method for establishing a bearer for a GSM network is disclosed in embodiments of the present invention. The method includes: receiving, by a Media Gateway, a message for adding a wireless side end point, assigning an IP address and a port number for a call and transmitting a response message containing the IP address and the port number assigned for the call; acquiring, by the Media Gateway, the IP address and the port number assigned for the call by the Base Station Controller via the Mobile Switching Center Server and establishing an IP bearer with the Base Station Controller. A device and a system for establishing a bearer for a GSM network are also disclosed in embodiments of the present invention. With the present invention, a full or part path transcoder-free operation may be realized, which can avoid quality reduction and transmission delay.