The invention discloses a special arithmetic logic unit (ALU), comprising 12 48-bit arithmetic or logic modules of a summer, a subtracter, a multiplier (1), a multiplier (2), a divider, logarithm int, a multiplier (3), a multiplier (4), using absolute value, an anti-creeper, taking positive number, taking negative number. The special arithmetic logic unit (ALU) is operated by instructions the length of which is 27 bits including 5 bits for opecode, 6 bits for source 1 address, 6 bits for source 2 address and 10 bits for destination address. Each instruction corresponds to an arithmetic or logic operation. ALU can realize the functions required for electric energy meter design by means of external program, particularly for multi-functional high-performance electric energy meter design, with a simple structure and a high speed.