The document describes the design and implementation of a FLAC audio decoder system using an ARM920T embedded development platform with an S3C2440 chip. FLAC is a lossless audio format that compresses audio without loss of quality. The authors built the decoder system using an ARM9 embedded board and implemented the FLAC decoder using the board's IIS bus in Linux with an open source player and firmware. The results showed that FLAC audio could be played back well through the decoder system.