A method of and an apparatus for generating a block-based low density parity check (LDPC) matrix, where calculation of an inverse matrix is not necessary and back-substitution is possible over the entire matrix area, and a recording medium having recorded thereon code for implementing the method. An area of the LDPC matrix is vertically divided based on respective lengths of first and second parity bit vectors and, a block-based matrix is generated such that a double diagonal matrix is arranged in an upper portion of an area corresponding to the second parity bit vector among areas into which the LDPC matrix is vertically divided., The area of the LDPC matrix is horizontally divided based on a position of the double diagonal matrix, and block-based matrices are generated in the divided areas of the LDPC matrix, to satisfy a condition that column weights (Wc) are uniform.