Every part that takes signal from performer to consumer must be near perfect. As building a mansion starts by laying a block, so is building a complex network of electronics system by laying a component. Audio mixer is a device that accepts input signals, combines them giving an output were all the signals are heard without distortion or interference. The major problem in designing an audio mixer is noise which should be at minimum level. The large signals flowing into a small area of an audio mixer must be strictly kept apart to avoid cross talk. This is best done by virtual earth mixing bus. The designed mixer was grouped into modules for easier design approach, and Computer Aided Design (CAD) software was used to simulate it. The simulation aided in monitoring the design stages so that any mistake in the circuit can be corrected and the designer is safe from the prize of a new component. The printed circuit board was also designed using CAD, “Easily Applicable Graphical Layout Editor (EAGLE).” This is a modern approach to electronic construction. From the results obtained, there was a slight variation between the determined and measured values. The measured values were less than the calculated values. This was due to the tolerance of the components used especially the 5% resistors used. This work was undertaken in threefold: the design, simulation and construction. The three approaches were successfully achieved.