The Asynchronous Transfer Mode(ATM) networks are being adopted as backbones over various parts of Internet. TCP is one of the most widespread transport protocols and can be used with ATM. But, TCP shows poor end-to-end performance on ATM networks. Effective throughput of TCP over ATM can be quite low when cells are dropped at the congested ATM switch. As congested link transmits cells from corrupted packets, it wastes bandwidth and throughput becomes low. This paper examines the behavior of TCP over ATM-UBR using EPD switch in a broadband environment. As threshold value closes to the buffer size, the buffer can be used more efficiently, but more drops and retransmission occur. If the threshold value is much less than buffer size, efficiency becomes low, but few drops can be happen. Therefore, the decision of threshold value becomes important factor.