In this study, a multi-channel analog data acquisition and processing device has been designed and implemented. The overall system consists of a waistcoat with fourteen microphones attached on the backside, an airflow measuring unit, a fifteen-channel amplifier and filter unit connected to a PC via a DAQ card, and an interface program prepared using LabVIEW. The system listens to the fourteen-channel respiratory sound data at the posterior chest wall and in addition measures the air flow to synchronize the pulmonary signal on the respiration cycle. Respiratory data is amplified and band-pass filtered, whereas flow data is only low-pass filtered since it is a low-frequency signal with sufficiently high amplitude. All data is sent to a PC to be digitized by DAQ card, then to be processed and stored. Using signal processing techniques, adventitious respiratory sounds are detected and their count and locations in the flow cycle are found. This system is intended to be used to map the pulmonary sounds.