A method for transmitting/processing data in a wireless communication system, and a transmitter are disclosed. A method processing method for data transmission at a transmitting side of a wireless communication system employing multiple carriers comprises performing a symbol mapping process on a binary data sequence, and generating a symbol sequence, converting the symbol sequence into a time-domain symbol using a plurality of sub-carriers having a variable sub-carrier spacing therebetween, and adding a cyclic prefix to the time-domain symbol.