Recently, the growth of applications and services over high-speed Internet increases, ATM networks as wide area back-bone has been a major solution. As the conventional TCP/IP suite is still the standard protocol used to support upper application on current. Internet, the issues regarding whether TCP/IP will operate efficiently on top of an ATM infrastructure and how to control its QoS still remain for studies. TCP uses a window-based protocol for flow control in the transport layer. When TCP uses the UBR service in ATM layer, the control method is only buffer management. If a cell is discarded in ATM layer, one whole packet of TCP will be lost; this fact occur the most TCP performance degradation. Several dropping strategies, such as Tail Drop, EPD, PPD, SPD, FBA, have been proposed to improve the TCP performance over ATM. In this paper, to improve the TCP performance, we propose a packet dropping scheme that is based on comparison with EPD, SPD and FBA. Our proposed scheme is applied to schemes discussed in the previous technology. Our proposed scheme does not need to know each connection's mean packet size. When the buffer exceeds the given threshold, it is based on comparison between the number of dropped packet and the approved packet. Our results are reported and discussed for comparing these discarding schemes under similar conditions. Although the number of virtual channel (VC) is increased, the simulation results showed that the proposed scheme can allocate more fairly each VC than other scheme.