A fractional Resource Block (RB) allocation method which enables resource allocation in a unit smaller than RB to improve the capacity of Voice over Internet Protocol (VoIP) in a Long Term Evolution (LTE) system is provided. The method includes generating modulation symbols streams by performing channel coding and modulation on transport blocks corresponding to first and second data to be transmitted to respective users, multiplexing the modulation symbols stream alternately in a unit of two continuous modulation symbols, and transmitting the multiplexed modulation symbol stream as mapped to corresponding resource. A resource arrangement method allows different users to share the same resource without using a Space Domain Multiple Access (SDMA) and indicates fractional RB allocation.