The invention in a universal multimedia access (UMA) system to a system and comprehensive approach to the relevant part of the format conversion stage in the content adaptation process. And provide an effective way to solve the problems in the format conversion process when content adaptation remains one of the difficulties. To this end, the present invention includes a user preference-based resource allocation method for allocating resources in a flexible stated and the method of application and the combined contents of the user preference for nested content model and the associated format conversion newly proposed in order to determine the format conversion do. As a result, a problem caused over the integration of three ways in the special format conversion, in general, provides a comprehensive solution for solving the problems arising from the content adaptation.