MPEG-2 Advanced Audio Coding(AAC) is widely used in the multi-channel audio compression standards. And it combines hi인-resolution filter bank prediction techniques, and Huffman coding algorithm to achieve the broadcast-quality audio level at very low data rates. The forward and inverse modified discrete transforms which are operated in the encoder and the decoder of the filter bank need many computations. In this paper, we propose suitable recursive structure at IMDCT processing for MPEG-2 AAC real-time decoder. We confirm the memory, the computation speed and complexity of the proposed structure.