This paper proposes a new MAC scheme for ATM based Passive Optical Network (APON) which follows the ITU-T recommendation G.983.1. MAC schemes for APON mostly adopt single-side scheduling in which only OLT (Optical Line Termination) schedules upstream access order for ONUs (Optical Network Units) that inform cell arrival information to OLT. In this paper, we propose a MAC scheme called double-side scheduling protocol (DSP) in which both OLT and ONU participate in scheduling process. Through the computer simulation we find out that the CDV (cell delay variation) performance of the real-time service can be improved remarkably using fewer overhead slots than that of the MAC schemes adopting CDV control algorithm. For the proposed MAC scheme, we present grant field format, minislot format, divided slot format, and scheduling algorithm.