In this paper, we propose a minimal power data path allocation algorithm for low power circuit design. The proposed algorithm minimizes switching activity for input variables in scheduled CDFG. Allocations are further divided into the tasks of register allocation and module allocation. The register allocation algorithm execute that it eliminate spurious switching activity in functional unit and minimize the numbers of multiplexer. Also, resource allocation method selects a sequence of operations for a module such that the switching activity is reduced. Therefore, the algorithm executes to minimize the switching activity of input values, sequence of operations and number of multiplexer. Experimental results using benchmarks show that power is reduction effect from 13% to 17% power consumption, when compared with the Genesis-lp high-level synthesis system.