Multi-functional USN Gateway (MUG) is a multipurpose system combining a mesh router and a sensor gateway. The paper presents the design and implementation of the MUG system and the test-bed to verify the MUG system. MUG combines IEEE 802.11n based Wi-Fi mesh router functions and USN gateway functions. MUG supports IP sensor networks based on 6LoWPAN and non IP sensor networks based on ZigBee. MUG also provides various backhaul network interfaces including WiBro, HSDPA, and Ethernet Interfaces. We verify the feasibility of the MUG system through implementation and evaluate the performance by installing and testing several MUG systems in the test-bed.