ATM network technology is generally used for the solution of integrating multimedia service in high-speed Internet. In Internet protocol based on ATM services, If single cell is lost in ATM layer, the entire TCP packet will be lost. Therefore, TCP performance will be degraded. In order to reduce cell loss, when congestion occur, UBR+EPD mechanism is proposed to improve the throughput in TCP over UBR, and ER scheme is suggested in TCP over ABR. In this paper, we analyzed the performance improvement effect of UBR+EPD with FRR (Fast Retransmission and Recovery), the adjusting EPD threshold parameter (R), and variation of MTU (Maximum Transport Unit) size. As a result, through the analysis of performance, we know that the improved throughput and fairness are shown by the proposed scheme.