An Audio Codec which comprises a power selecting circuit an audio compiler circuit and a control amplifier circuit. The power selecting circuit receives at least a primary power source and an auxiliary power source and outputs a working power selected from the power sources. The auxiliary power source is selected and output to the control amplifier circuit only when the computer is at a power-off status. When the computer is power-on, the primary power source will be selected and output to both the audio compiler circuit and the control amplifier circuit. Therefore, the Audio Codec of the present invention only needs one set of internally furnished control amplifier circuit to both operate on the normal power-on status and perform the Power OFF CD function.