By considering low power design at higher levels of abstraction rather than at lower levels of abstraction, we can apply various transformation techniques to a system design with wider view and obtain much more effective power reduction with less cost and effort. In this paper, a transformation technique, called power - conscious loop folding is proposed for high level synthesis of a low power system.Our work is focused on reducing the power consumed by functional units in adata path dominated circuit through the decrease of switching activity. Te transformation algorithm has been implemented and integrated into HYPER, a high level synthesis system for experiments. In our experiments, we could achieve a pwoer reduction of up to 50% for data path dominated circuits.