In ATM networks, CAC is employed during the call setup phase to determine whether a virtual channel or virtual path connection request can be accepted or rejected. Most of CACs will reject an incoming call if none of the paths with enough bandwidth can be found from source to destination. However, at the moment of rejecting a call, the total remaining network bandwidth may be large enough to service it. In this paper, we define the multiple path selection problem in the ATM networks and propose an algorithm to find the minimum number of paths. Based on the found paths, two cells splitting/merging strategies are introduced. The splitting/merging operation is based on the sequence number within each cell. To guarantee the sequence of delivered cell stream is the same as that of received at destination, the maximum number of consecutive cells can be dropped on a split path is analyzed. Moreover, a simple buffer replacement scheme is proposed to improve the tolerance of burst cell loss.