Speech interface to computer is the next big step that the technology needs to take for general users. Automatic Speech Recognition (ASR) will play an important role in taking technology to the people. There are numerous applications of speech recognition such as direct voice input in aircraft, data entry, speech-to-text processing, voice user interfaces such as voice dialing. ASR system can be divided into two different parts, namely feature extraction and feature recognition. In this paper, the authors present MATLAB based feature extraction using Mel Frequency Cepstrum Coefficients (MFCC) for ASR.