Provided are an apparatus and method for testing call processing performance and conformance of a media gateway controller and a media gateway with respect to a media gateway control (MEGACO) protocol. The method includes generating a predetermined scenario regarding a test of call processing performance of a media gateway controller or a media gateway; selecting a function of the media gateway controller or the media gateway and emulating virtual analog lines between the media gateway controller and the media gateway according to the scenario; and testing the call processing performance of the media gateway controller or the media gateway using the virtual analog lines and the selected media gateway controller or the media gateway. Accordingly, it is possible to effectively test the call processing performance of the media gateway controller or a media gateway without test equipment.