Digital signal processing (DSP) algorithms are actually nothing but sum of product. So, they are computationally intensive. All the mathematical tasks related to DSP algorithm are based on multiplication and addition. So, the implementations of DSP algorithms-based applications extensively require multiplier and adder. Due to extensive use of multiplication and addition operation, speed up cannot be achieved. Designing the high-performance adder and multiplier are primary objective for implementing high performance signal processing applications. This hindrance can be removed by Multiply-Accumulate Unit (MAC). The special feature of a MAC unit is its ability to perform single cycle multiplication and addition operation. The performance of MAC Unit can be improved by using non-binary number system. Ternary value logic (TVL) has the ability to offer several advantages over conventional binary number system like reduce chip area, reduce overall delay. TVL can switch between three levels, such levels denoted by 0, 1, 2. As Residue Number Systems (RNS) can perform "carry free" arithmetic operations, high performance adder can be implemented using RNS in TVL domain (TRNS). Partial product free multiplication can be implemented by using Double Base Number System in TVL domain (DBTNS). Double Base Ternary Number System (DBTNS) multiplier can perform better than conventional TVL multiplier. A MAC unit is used to perform the multiplication and accumulator operations together to avoid unnecessary overhead on the processor in terms of processing time and the on-chip memory requirements. Keeping in view of these issues, a new architecture is proposed for implementing high performance MAC unit for DSP applications. In this paper, a new approach of designing MAC unit is instigated using DBTNS multiplier and TRNS adder. A major bottleneck of implementing this architecture is the complexity involved in converting TVL to DBTNS in initial stage and converting TRNS to TVL in final stage. The performance of Ternary Residue Number Systems (TRNS) system depends on selection of moduli because selection of moduli is not properly maintained then it will affect system speed, dynamic range and hardware complexity. Proposed MAC unit is mapped on field programmable gate array (FPGA) for analysis its performance.