Wireless sensor networks (WSNs) are the main infrastructure for machine to machine (M2M) and Internet of thing (IoT). Since various sophisticated M2M/IoT services have their own quality-of-service (QoS) requirements, reliable data transmission in WSNs is becoming more important. However, WSNs have strict constraints on resources due to the crowded wireless frequency, which results in high collision probability. Therefore a more efficient data delivering scheme that minimizes both the transmission delay and energy consumption is required. This paper proposes energy efficient and reliable data transmission ARQ scheme, called energy efficient and reliable ACK (E 2 R-ACK), to minimize transmission delay and energy consumption at the same time. The proposed scheme has three aspects of advantages compared to the legacy ARQ schemes such as ACK, NACK and implicit-ACK (I-ACK). It consumes smaller energy than ACK, has smaller transmission delay than NACK, and prevents the duplicated retransmission problem of I-ACK. In addition, resource considered reliability (RCR) is suggested to quantify the improvement of the proposed scheme, and mathematical analysis of the transmission delay and energy consumption are also presented. The simulation results show that the E 2 R-ACK scheme achieves high RCR by significantly reducing transmission delay and energy consumption.