PURPOSE: An apparatus and a method for configuring content are provided to form an access unit with a data unit in an E2 layer and to reduce transmission overhead due to AL-FEC by storing an AU by property. CONSTITUTION: A plurality of access units transmitted from a higher layer is capsulated. One DU(Data Unit) is composed. The access unit is rearranged by GOP(Group Of Picture) unit. A header is inserted into the DU in which the access unit is rearranged. The DU into which the header is inserted is transmitted to a lower layer.
