I. Intorduction
MPEG Advance Audio Coding (AAC) [1], [2] has become very popular and widely used due to its high compression ratio and high quality performance. With the fast development on multimedia, most handheld products such as mobile phones or music players support the decoding of AAC format. However, there are several complex algorithms used in the AAC decoding flow which makes it difficult to implement an efficient design. Furthermore, the power consumption is also an important issue, especially for portable devices with longtime audio playback.