In this work, the demand is to design an 8-bit ALU and perform analysis at gate and layout levels. The design makes use of n-Bit slice concept, the requirement is to design and develop low power high performance circuits. To achieve this, the design requires advanced styles to be employed. High level description language to be used to construct layout of 8-bit ALU and then different analyses will be carried out on this layout. Keywords - ALU, Bit Slice, Low Leakage, Threshold Volatge. I. INTRODUCTION An Arithmetic and Logic Unit (ALU) is a digital circuit that performs arithmetic and logic operations. The ALU is a fundamental building block of the central processing unit of a computer, and even the simplest microprocessors contain one. The processors found inside modern CPUs and graphics processing units (GPUs) accommodate very powerful and very complex ALUs, a single component may contain a number of ALUs. The ALU at one machine cycle executes a number of operations. During the process of operations it consumes a lot of power. Due to the power consumed by the ALU has a direct impact in the power dissipated from the processor. Hence, a design is required to implement the ALU in a fashion where the performance of the processor is improved and also the power consumed is less. This paper provides a simple design of a 8 Bit ALU for a speedy performance. This paper introduces a technique to design a ALU which consumes less power. Bit slice design is used for the construction of the 8-Bit ALU.