An FPGA-based device for implementing PCM audio playback, a system, and a method. When an audio signal is played back, the played back signal is logically processed by an FPGA and then transmitted from an audio server to a broadband data bus for playback. The complexity of the composition of a recording system is reduced, an audio playback channel can be multiplexed, system costs are reduced, system capacity is large, data playback is stable, the phenomenon of voice data loss is not prone to occurring, data is uninterruptedly fetched by an output side from dual port RAM and transmitted to the broadband bus for transmission to a destination user, thus implementing pauseless transmission of high-speed buffered data to the user. This is applicable in various PCM audio playback systems.
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