With the aggressive scaling of device technology, the leakage power has become the main part of power consumption, which seriously reduces the energy recovery efficiency of adiabatic logic. In this paper, a novel low-power adiabatic logic based on FinFET devices has been proposed.ALU is the core of all microprocessors. Now a days ALU is getting more complex and smaller in size to make the development of smaller and most powerful computer systems. An ALU which acts as core part of CPU is a combinational digital electronic. The design of 4-bit ALU, performs three arithmetic and four logical operations. The four arithmetic operations include ADD,SUBTRACT and COMPARE. The four logical operations such as AND, OR, XOR and NOT. For validating the proposed idea we have also designed power gated adiabatic inverter circuits using techniques like ECRL. In the implementation of adiabatic logic FinFET based ALU , it is possible to operate at lower operating voltages because FinFET has lower threshold voltages, power consumption is expected to be reduced and speed performance is expected to be improved.