The document describes the design and implementation of a low-power Arithmetic Logic Unit (ALU) using clock gating and a carry select adder (CSLA) to reduce power consumption in CPUs. The proposed method includes a latch-free clock gating technique that selectively stops the clock for inactive modules, leading to reduced dynamic power dissipation. Simulation results indicate that the designed 16-bit ALU on Xilinx Spartan 3E FPGA shows significant power savings compared to a conventional ALU, achieving on average a 33% power reduction at lower frequencies and nearly 70% at higher frequencies.