The invention discloses an interconnection method of IPoA and IPoE, wherein at the ascending direction of IPoA-IPoE conversion, a wideband access device recombines an ATM signal unit received from user interface into an IP report, processes MAC package on the IP report, adds a virtual local network mark, and sends an Ethernet data pack to network interface, and at the descending direction of IPoE-IPoA conversion, the wideband access device receives an Ethernet data pack from network interface, based on a virtual local network mark searches a transfer list, judges that the Ethernet data pack is not ARP pack, extracts an IP pack transparently, uses an ATM SAR module to process the IP pack segmented into ATM signal units, and sends the ATM signal units to user interface, and answers the ARP pack. The invention realizes the intercommunication between IPoA interface and IPoE interface, which can resolve the interconnection problem between prior ATM network and Ethernet.