In this study, a 32-channel front-end data acquisition unit (DAQU) with high temporal resolution and count rate was developed at the Heavy Ion Research Facility in Lanzhou (HIRFL), China, to measure the lifetime of 101Sn on the Spectrometer for Heavy Atoms and Nuclear Structure. The DAQU data analysis module uses a field programmable gate array (FPGA) to implement and time stamp extraction through an FPGA-based tapped delay line (TDL) time-to-digital converter. The energy measurements were implemented using a trapezoidal algorithm and a sliding baseline averaging method. The DAQU was tested and calibrated using a pulse generator and cosmic rays. The results show that the system had a dead time of less than 500 ns, a dynamic range of “0” to “500” mV, and an energy resolution of better than 4.8‰ (full width at the half-maximum, FWHM). In addition, the single-channel temporal resolution under multi-channel settings surpasses 111.2 ps (FWHM), satisfying the experiment's requirements for the electronics system.