This experiment was performed to evaluate the characteristics of BNR system performance, behavior of pollutants as organic and nitrogen at each basin and the effects of C/N ratio on biological nitrogen removal with methanol as an external carbon source for a low C/N ratio municipal wastewater. A lab-scale $A_2O$ system by employing the aerobic basin with the fluidized polyurethane media, which was $10{sim}20$ mm rube type like a sponge, was used. The aerobic basin was hybrid type to be suspended and fixed biomass. The obtained results from this study were as follows; When no methanol was added, suspended biomass was 3 times more than that of the fluidized media in this system(total biomass 80 g). Biomass growed by an external carbon was firstly attached on media, and then suspended. $COD_{Cr}$ concentration for the effluent was a range of 13 to 29 mg/L regardless of pouring an external carbon. For nitrogen, the effluent concentration was $20.0{sim}35.9mg/L$(removal efficiency; 18%) in case of no addition of an external carbon, but was $2.5{sim}9.0mg/L$(removal efficiency ; $71{sim}83%$) with addition of methanol. For the characteristics of pollutants removal, most of $COD_{Cr}$ were removed at the anaerobic basin when no external organic carbon was added, and were removed at the anoxic basin in case of adding external organic carbon but at the aerobic basin in case of adding excess external organic carbon. On the other hand, most TIN(total inorganic nitrogen) were removed at the anaerobic basin when no external organic carbon was added, but when an external organic carbon was added, they were removed at the anaerobic basin under unstable condition and at the anoxic basin under stable condition.