This paper proposes a heuristic algorithm for low power implementation of combinational circuits. Selecting an input variable for a given function, the proposed algorithm performs Shannon exansion with respect to the variable to reduce the number of gates in the subcircuit realizing the coffactor function, reducting the power dissipation of the implemented circuit. experimental results for the MCNC benchmarks show that the proposed algorithm is effective by generating the circuits consuming the power 48.9% less on the average, when compared to the previous algorithm based on precomputation logic.