Usually physicians use acoustic stethoscope to detect abnormalities in the heart sound and predict abnormal conditions of human heart. As the frequency range and intensity of heart sound is very low, doctors are facing problems while detecting the cardiac sound and its abnormalities. To eradicate these severe problems it is required to design and develop an electronic stethoscope which would assist the doctor to analyze heart sound and to detect disease of the heart. Here an acoustic stethoscope along with microphone and preamplifier module is used in order to increase amplitude of the input sound signal received by the stethoscope. Soft scope of MATLAB program has also been used for analyzing the continuous set of cardiac sound and to detect its various characteristics like frequency, amplitude etc. It is aimed to design an electronic stethoscope which would assist the doctors to analyze heart sound and detect a disease condition of heart, but preliminarily we have achieved to detect different segments of the heart sound. Finally the sound signal received from the heart in the MATLAB program after filtering the noise out of it also has been plotted and analyzed in frequency domain. © 2017 IEEE.