A data sending method is provided. Media access control MAC payloads corresponding to a plurality of user equipment (UEs) are encapsulated in one MAC packet data unit PDU, where the MAC PDU includes a header, the MAC payloads and identification information of each UE in the plurality of UEs; and the header includes a plurality of subheaders, the plurality of subheaders is subheaders respectively corresponding to a MAC payload corresponding to each UE in the plurality of UEs, the MAC payload corresponding to each UE includes a MAC control element CE and/or a MAC service data unit SDU, and the identification information is used for identifying each UE. The MAC PDU is sent. Correspondingly, a data receiving method and apparatus are also provided. In the foregoing solutions, transmission of a MAC PDU during multi-user cooperated communication is implemented.