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This paper presents the implementation and analysis of Carbon Nano tube Field Effect transistor (CNFET) and CMOS based one bit ALU.It is well known that the ALU is the key component of any processor. The functioning of the processor depends partially or as a whole on its ALU. Therefore there is a need to design ALUs with high efficiency and reliability. CNFET is used for high performance, high stability and low-power circuit designs as an alternative material to silicon in recent years. Hspice based results demonstrate that the CNFET based ALU circuits achieve great improvement in terms of power dissipation with respect to their CMOS counterpart at 10 nm Technology