This document presents the design of an 8-bit processing element (PE3) for implementing a pipeline fast Fourier transform (FFT) processor. PE3 serves as a sub-module for the other processing elements in the pipeline FFT architecture. The PE3 element was designed using a 10-transistor adder and multiplexer and simulated using Mentor Graphics tools. Simulation results showed the power dissipation of a 1-bit PE3 is 0.5517 mWatts and 0.9237 mWatts for an 8-bit PE3. The PE3 successfully processed the P=3 stage of the radix-2 DIF FFT butterfly structure.