An Arithmetic and Logic Unit (ALU) is a digital circuit that performs arithmetic and logic operations. 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.