The Ethernet network is widely used and adopted to the access portion or metro area for the reason of new applications for native Ethernet services or its economical advantage. Apart from these applications for native Ethernet, an encapsulation technology to transport legacy services over Ethernet, i.e. TDM over Ethernet, is focused on. In order to apply it to the carrier networks, it is necessary to meet Quality of Service (QoS) requirements, and the consideration of operation, administration and maintenance (OAM) aspects are indispensable. Furthermore, in order for higher reliability, it is required to apply protection function to the networks. We have studied the encapsulation method of TDM signals applied to circuit emulator accommodating TDM signals over Ethernet. In addition, the OAM mechanism and the protection function are studied. This paper shows the frame format, the detail of the OAM mechanism and the protection function, and introduces a developed circuit for adaptation of TDM over Ethernet.