OFDM(Orthogonal Frequency Division Multiplexing)is a one of the nst promising digital modulation techniques adapted for Digital audio broadcasting or Digital TV since it is very robust against multipath fading channels. From 1997, since the OFDM technique was considered as the physical layer standard for the high data rate wireless LAN systems in the 5㎓ band, related studies have been studied actively. The key element to implement high data rate wireless LAN system using OFDM technique are IFFT and FFT modules. In this paper, new IFFT and FFT module are designed and implemented using current cut circuit based on the matrix-rounding process for the low-power consumptive operation and high-speed data processing. In addition to, we certify the available operation of the rounded IFFT/FFT module in the AWGN channel by using the BER performance simulation of IEEE 802.11TGa based OFDM modem with rounded IFFT/FFT module.