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A combinational logic circuit is said to be independent of time since it gives the results based on present input not past input. This research is concerned about the comparison between currently existing full subtractor IC and the subtractor which is built efficiently in the 125nm and observing the distortion and changes caused in the result of both full subtractor. The behaviour of the efficient full subtractor is designed using tanner eda tools which was useful and the currently existing full subtractor is designed using xilnx software and lastly the layout for this research is designed with the help of multisim. With help of this research many newly created circuits can designed much more smaller.

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