In push out scheme, high priority cell which arrives when the buffer is full pushs low priority cell. The PBS scheme provides priority by variable threshold in buffer.In this paper, for Controlling congestion in ATM network we propose buffer processing method in which the PBS scheme has variable threshold. And we analysis The performance of this scheme. As a result of simulation, the proposed push out scheme with variable threshold reduces the loss of low priority cell compared with existing push out scheme. This proposed method not only reduces the loss of high priority cell like existing push out scheme but also reduces the loss of low priority cell by variable threshold.