Polar Codes, a coding scheme was introduced by Arikan to achieve the symmetric channel capacity. Encoder is constructed with the 32 block-length to transmit data through various channels like binary symmetric channel (BSC) and binary erasure channel (BEC), at decoder data is decoded successively. By channel polarization it gets recursively combined and split the independent binary input discrete memoryless channel (B-DMC) of these get some of channel become error free to achieve the symmetric capacity and other are useless ones. In polarized channel coding send information bit through noiseless or clean channel and information is not send through any noisy channel. In this paper, the implementation results shows that when the encoded bits are passed through a encoder of size 1024 gives 30% of channel having zero capacity and 40% channels having one capacity. Similarly the receiver are implemented using FFT structure and successive cancellation structure on a discrete board. It shows that the computational time required for FFT Structure of 10240 computation is 10.24ms and the computation time for SC decoder structure of 5120 computation is 5.12ms for 1024 block length.