Background/Objectives: The main objective of the paper is to implement a reconfigurable ALU that is a combination of a 32-bit floating point adder/subtractor and integer ALU. The integer ALU performs integer functions and logical operations such as addition, subtraction, shifting and comparison. Methods/Statistical analysis: In this paper, a 32-bit single precision format based on IEEE754 standard for the floating-point unit, with a 23-bit mantissa, 8-bit exponent and 1-bit sign value is considered. Findings: Verilog Hardware Description Language (HDL) is used and simulated by model sim simulator and then synthesized with Spartan3E FPGA. The functional unit uses 25% number of slices, 9% number of slice flip-flops, 18% of 4 input LUTs. From the timing report, the maximum frequency obtained is 81.614 MHz. The maximum power obtained by the system is 82.46 mW. Applications/Improvements: This can be used for data-parallel and computation intensive applications and in multimedia applications.