The design of MP3 decode system based on DSP is introduced. TLV320AIC23, a high performance and stereo codec chip, is selected as a D/A converter in the system. Two McBSPs ofDSP are connected to TLV320AIC23, one of them acts as configuration interface, the other ,the audio digital interface. Configuration interfacemode is SPI. The MP3 audio bitstreamtransmissionbetween the PC and DSP isrealized through the USB1.1 interface. So it is convenientto access MP3 audio bitstream. A large capacitymemory device, Compact Flash Card , is a storage media accessing MP3 bitstream.a programmable logical device, CPLD, controls reading, writing and chip selection of USB and Compact Flash Card. Some experiments show the systemcan well accomplish MP3 decodingand playing.