In this paper, we present the basic idea and some concepts for the architecture of the ATM switching system being developed in ETRI of KOREA, and also describe its performance. RSE (Reference Service Entity) concept is introduced to define the characteristics of user's traffic. This concept is useful to represent the demand of CPE (Customer Premise Equipment) user sets and one of point?to?multipoint connections. We also propose RUCA (Reference Units for Connection Attempts) concept with which we can illustrate the call/connection level performance of the ATM switching system. This concept can be applied for measuring the call processing capability in both point?to?multipoint connections and multipoint?to?multipoint connections when call set?up between users is performed by a sequence of point?to?point connections basis. From the basic concepts and the recommendations of ITU?T, the design objective of the system performance is specified. We represent the methodologies for dimensioning the system to achieve the design objectives, and estimate the system performances. Then we show that our developing system has suitable performance to accommodate the future B?ISDN.