As the new generation of the industrial controllers, the Programmable Automation Controller (PAC) is the core of the industrial automation platform. There are two main issues, high cost and interrupt response delay for current PACs (Programmable Automation Controllers) which are using high frequency single-chip microprocessors and commercial RTOS (Real-Time Operating System) working by switching the tasks and interrupts. To solve these problems, a new low-cost multi-core heterogeneous PAC structure was proposed. Based on the traditional front-end of interrupt service without interrupt switching delay and the division and deployment of multi real-time tasks.