Nowadays, most common MP3 decoders in market are designed for high end Advanced Risc Machine (ARM) chips. The biggest drawback for the same is that, they are costly, as well as complex. Besides these factors, the time consumption is high for the current decoders since the million code instruction per second(MIPS) is high. Considering these drawbacks, the feasibility for the current mode of decoders is less. In this paper, we put forward the idea to implement an MP3 decoder that is optimized for ARM7TDMI chip. The advantage of this is that it is a low cost chip, and the power consumption is less, hence reducing the overall cost. The main objective of this decoder is to convert the MP3 file into PCM format, that is, Pulse Code Modulation, which is the raw layout of sound. Also, the size of this file will be large.

Keywords: MIPS, PCM Format, ARM chips, MP3 Decoders, ARM7TDMI chips