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Free Lossless Audio Codec (FLAC) format is getting more and more popular through the Internet; however, up to now, it is hard to find a decoder chip supporting this kind of format in the market and most of the FLAC decoding systems in software are based on personal computer (PC). In this paper, an embedded FLAC decoder system was designed, and the embedded development platform of ARM920T was built for the design. The FLAC format as well as the porting interface of FLAC source codes has been analyzed. Furthermore, the IIS bus of S3C2440 and DMA multi-cache mechanism technology in Linux which were used in designing the decoder system was put forward. Results show that the FLAC format sound can play well in the decoder system. The decoding solution can be applied to many high-end audio devices.