The present disclosure relates to a gateway, base station and method for window-based content synchronization technology. The gateway according the present invention comprises; a receiving unit for receiving a data packet; a window counting unit for counting the data packet, such that a predetermined number of packets forms a window, the number being a window size; a sequence number counting unit for generating a sequence number of the packet; a timestamp setting unit for setting a timestamp for the packet; and a processing unit for including the generated sequence number, the timestamp and a byte count in the packet to be transmitted. The base station according to the present invention comprises: a receiving unit for receiving a data packet; an information extracting unit for extracting a sequence number, a timestamp and byte count information from the data packet; a window counting unit for counting the received packets based on the extracted sequence number so as to form a window; and a processing unit for setting an anticipated air interface transmission time for the packets in the current window based on the extracted timestamp. The gateway or base station according to the present invention operates well with statistical multiplexing and has an improved overall performance in terms of synchronization processing delay and control packets load.