A method, apparatus and system for efficiently transmitting and receiving channels are provided in a wireless communication system based on Orthogonal Frequency Division Multiplexing (OFDM). A multiplexing scheme differs according to a channel when a transmitter transmits a packet data channel, a common control channel and a control channel designated for a particular user. Uncoded 1-bit information is broadly dispersed in frequency and time domains using multiplexing technology for maximizing diversity gain in a channel for transmitting information of at least one bit to a particular user like an acknowledgement (ACK) channel. The transmitter converts a sequence obtained by multiplexing multiple bits to be transmitted to a plurality of users to parallel signals, and broadly disperses the parallel signals in the time and frequency domains. When the uncoded 1-bit information is transmitted, reception reliability is improved because channel coding and transmission are efficiently performed using a small amount of resources.