MPEG Layer III (MP3) Audio decoding algorithm is involved in several complex-coding techniques and is therefore difficult to create an efficient architecture design for. This paper presents an effective method that reduces the amount of required operation significantly. Based on the computation analysis, a novel architecture was developed, which performs two main functions, IMDCT with dynamic windowing and subband Synthesis efficiently with pipeline operation. The decoder was designed based on simplicity and low-cost, while retaining the high-efficiency requirement