Multimedia workloads have always held an important role in embedded applications. Products are multifarious, such as various modeling mobile phone, MP3 player which is deft and convenient to carry and PDA which is popular with workers. We touch them all the time in our life. So these kinds of products are usually not high price. If their design cost and production cost are lower than others, then they can earn profits in this competition market. In so much multimedia applications, the most popular MP3 is our research goal. The design methods of multimedia audio application are using high performance CPU or combining general purpose processor with a DSP. Their performance satisfied the demand of multimedia application really, but the system hardware cost will increase at the same time. It is not the best solution in embedded products which emphasizing that low cost is better than high performance. So, my thesis will focus on MP3 algorithm optimization. We analyzed MP3 decoder algorithms, and found out the key operation. Using the SIMD operation feature of low cost multimedia processor development from our lab (It¡¦s named ME-MCU) to accelerate the processor speed. Then, I don¡¦t need a strong CPU or DSP, and I also can complete the MP3 decode operations as well. When I optimized the MP3 algorithm, I hope to provide some suggestion for ME-MCU modification. And the multimedia application will more agree with ME-MCU.