The decoding of the voice audio bit stream is an issue in terms of real-time transmission of high quality voice audio over the Internet. A stand-alone chip to perform decoding is a better solution over software approach. The MPEG audio compression provides high compression with minimal loss. This study describes a VHDL model of MPEG audio layer 1 decoder that perform concurrent processing while receiving voice quality audio input bit stream at a constant bit rate and simultaneously producing a stream of 8-bit monopole PCM samples at a constant sampling frequency in real time.