Embodiments of the present disclosure provide a method for processing a medium access control entity, UE and a communication system. The method includes: establishing a corresponding medium access control entity by UE for a second connectivity, so that there exists dual connectivity between the UE and network side including a first connectivity and the second connectivity with functions weaker than those of the first connectivity; wherein the medium access control entity of the second connectivity at least includes a multiplexing or de-multiplexing module and a logic channel prioritization module. With the embodiments of the present disclosure, resources of the UE may be efficiently managed, and waste of resources is reduced based on control optimization.
