A new MAC protocol, MT-MAC(Multi-Tier Medium Access Control) by name, is proposed for dense sensor networks. Depending on the density of nodes in a virtual cluster, the cluster header performs the splitting to several tiers in nodes of virtual cluster. MT-MAC split the tiers to use modfied-SYNC message after receiving the beacon message from the cluster header. Because only the sensor nodes in the same tier communicate each other, less power is consumed and longer network life time is guaranteed. By a simulation method with NS-2, we evaluated our protocol. In dense nodes environments, MT-MAC protocol shows better results than S-MAC in terms of packet delivery rates throughput and energy consumption.