The Inter-IC Sound (I2S) bus is a 3-wire serial link bus specially designed for digital audio applications. This bus handles only the audio data transfer, other signals like sub-coding and control are transmitted separately. Many digital audio systems like compact disc, digital audio tape, digital sound processors, and digital TV-sound etc. use this bus to communicate digitally. The three line serial bus consists of a line for two time multiplexed data channels, a word select line and a clock line. The transmitter and receiver have the same clock signal for data transmission, the transmitter as the master has to generate the bit clock, word-select signal and data. In complex systems a system master controls the digital audio data flow between various units.