Manufacturing devices must be integrated for constructing CIM environment, but integration of heterogeneous system meets several economical and technological difficulties. In this case, MMS(Manufacturing Message Specification) can be an effective method, but it has problems which MMS products are generally very expensive and majority of the existing manufacturing devices do not support MMS. This paper describes the development of a gateway for Non-MMS-Compatible CNC machine tools to serve MMS and the implementation of OSI(Open System Interconnection) upper layer on TCP/IP. The developed system is applied to construct cell controller with heterogeneous devices under CIM environment and to evaluate interoperability and portability.