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This paper presents the design of a new time distributed architecture (TDA) which outlines the architecture (ISO/IEC JTC1/SC29/WG11 MPEG2002/M8565) submitted to MPEG4 Part9 committee and included in the ISO/IEC JTC1/SC29/WG11 MPEG2002/9115N document. The proposed TDA optimizes the two-dimensional discrete cosine transform (2-D-DCT) architecture performance. It uses a time distribution mechanism to exploit the computational redundancy within the inner product computation module. The application specific requirements of input, output and coefficients word length are met by scheduling the input data. The coefficient matrix uses linear mappings to assign necessary computation to processor elements in both space and time domains. The performance analysis shows performance savings in excess of 96% as compared to the direct implementation and more than 71% as compared to other optimized application specific architectures for DCT.