A method and a device for allocating resource units in a wireless LAN are disclosed. The method for allocating resource units in a wireless LAN comprises the steps of: generating, by an AP, a PPDU to be transmitted to a plurality of STAs; and transmitting, by the AP, the PPDU to the plurality of STAs on the whole frequency band, wherein the PPDU includes resource allocation information, the resource allocation information includes first resource unit allocation information for allocating first resource units and second resource unit allocation information for allocating second resource units, the first resource unit allocation information is information relating to the allocation of the first resource units for at least one first STA, among the plurality of STAs, which is to receive the PPDU through the first resource units on the whole frequency band, the second resource unit allocation information is information relating to the allocation of the second resource units for at least one second STA, among the plurality of STAs, which is to receive the PPDU through the second resource units on the whole frequency band, and the number of tones allocated to the first resource units can be larger than the number of tones allocated to the second resource units.