For several decades of years, the electrical stimulation has been applied on rehabilitation of motional recovery for quadriplegic and paraplegic patients such as walking, standing, and cycling exercise. As the advancement of VLSI (very large scale integration) technology, the implantable micro-stimulators become feasible in recent years. This thesis presents an implantable system including an inductively coupling transceiver of power & data, a protocol of communication, and the implementation of a FES (Functional Electrical Stimulation ) SOC (System-On-chip). The first part of this thesis discusses the architecture of the proposed implantable FES system, including the theory of wireless power transmission, the implementation of mixed-signal circuits, the RS232 protocol, and two encoding methods of Manchester code and NRZ code. The second part of this thesis is focused on the multi-frequency stimulation of the implantable FES system, which comprises an advanced communication protocol suitable for multi-frequency stimulation function and a novel arrangement of interconnections for the chip.