PURPOSE:To realize the waiting time absoption of a cell and RS-CS delay compensation by one memory and to improve the characteristic of delay compensation concerning the delay compensating device in the case of data transmission by an ATM system. CONSTITUTION:This device is composed of a write control part 1 to control the memory write of a received data, one waiting time fluctuation absoption/ delay compensation memory 2 to absorb the waiting time fluctuation of the cell and to execute RS-CS delay compensation, RS-CS timer 3 and delay timer 4 to start while receiving a signal from the write control part 1 in the case of data reception, and read control part 5 to execute reading while deciding data read timing from the above-mentioned waiting time fluctuation absorption/ delay compensation memory 2 corresponding to the compared result of the time count end timing of the RS-CS timer 3 and the delay timer 4 and to control waiting time fluctuation absorption and delay compensation by one memory according to the reading.
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