Audio restoration is effectively achieved by using low complexity algorithm called AMP. This algorithm has fast convergence and has lower computation intensity making it suitable for audio recovery problems. This paper focuses on restoring an audio signal by using VLSI architecture called AMP-M that implements AMP algorithm. This architecture employs MAC unit with fixed bit Wallace tree multiplier, FFT-MUX and various memory units (RAM) for audio restoration. VLSI and FPGA implementation results shows that reduced area, high throughput, low power is achieved making it suitable for real time audio recovery problems. Prominent examples are Magnetic Resonance Imaging (MRI), Radar and Wireless Communications.