To design a substitutin box (S-BOX) using both encryption and decryption. From that, the proposed system can achieve a higher throughput and higher energy efficiency. The S-BOX is designed by using Advanced Encryption Standard (AES). The AES is a symmetric key standard for encryption and decryption of blocks of data. In encryption, the AES accepts a plaintext input, which is limited to 128 bits, and a key that can be specified to be 128 bits to generate the Cipher text. In decryption, the cipher text is converted to original one. By using this AES technique the original text is highly secured and the information is not broken by the intruder. From that, the design of S-BOX is used to protect the message and also achieve a high throughput , high energy efficiency and occupy less area.