A method for allocating distributed Medium Access Control (MAC) resources in a Wireless Personal Area Network (WPAN) includes calculating an acknowledgement overhead; calculating a Medium Access Slot (MAS) overhead depending on a payload length of a frame; calculating a transfer rate; calculating a number of frame bits to be transmitted; and calculating a first number of MASs. Thereby, the method optimized a final number of MASs required per superframe. Further, a distributed MAC resource allocation apparatus includes a MAC client for determining a resource allocation scheme and an amount of resources, and for sending a request to a MAC resource management unit; a MAC physical layer for providing a received power level or the like to the MAC resource management unit; and the MAC resource management unit for determining a payload length or the like and for allocating wireless resources to devices connected to the WPAN.