The Arithmetic Logic Unit supports arithmetic and logic operations between registers, or between a constant and a register. Single-register operations can also be executed.

The ALU operates in direct connection with all 32 general purpose registers. Arithmetic operations between general purpose registers or between a register and an immediate are executed in a single clock cycle, and the result is stored in the register file. After an arithmetic or logic operation, the Status register (CPU.SREG) is updated to reflect information about the result of the operation.

ALU operations are divided into three main categories – arithmetic, logical, and bit functions. Both 8- and 16-bit arithmetic is supported, and the instruction set allows for efficient implementation of 32-bit arithmetic. The hardware multiplier supports signed and unsigned multiplication and fractional format.