A method and a device for reporting a modulation and coding scheme (MCS) feedback in a wireless local area network are provided. A responding station receives, from a requesting station, a requesting Physical layer Protocol Data Unit (PPDU) for requesting a MCS feedback via a plurality of spatial streams. A recommended MCS is estimated under an assumption that the requesting station will transmit at least one first spatial stream among the plurality of spatial streams used for the requesting PPDU, The responding station transmits, to the requesting station, the MCS feedback including a recommended MCS field indicating the recommended MCS and a recommended stream field indicating a number of at least one recommended spatial stream. A number of the at least one first spatial stream used for estimating the recommended MCS is equal to the number of the at least one recommended spatial stream.