In this paper, the authors proposed a new architecture of Multiplier and ACcumulator (MAC) for high-speed arithmetic and low power. Multiplication occurs frequently in finite impulse response filters, fast Fourier transforms, discrete cosine transforms, convolution, and other important DSP and multimedia kernels. The objective of a good Multiplier and ACcumulator (MAC) is to provide a physically compact, good speed and low power consuming chip. To save significant power consumption of a VLSI design, it is a good direction to reduce its dynamic power that is the major part of total power dissipation.