This document discusses the development and implementation of an MPEG-1 Layer III audio decoder on x86 and TMS320C6711 platforms. It describes the key stages of the decoding process, including hybrid synthesis using inverse modified discrete cosine transforms, alias reconstruction, frequency inversion, and synthesis using polyphase filterbanks. It also analyzes performance, noting optimizations that allow real-time decoding on PC CPUs and would enable real-time decoding on the C6711 board with further optimization.