Pulse oximetry is a well established non-invasive optical technique for monitoring the $SpO_2$ during anaesthesia, recovery and intensive care. Pulse oximeters determine the oxygen saturation level of blood by measuring the light absorption of arterial blood. In the measurement of the hemoglobin oxygen saturation, conventional method has required the technique of filtering of remove the noise, and of complex signal processing algorithm. So much time have been required to signal processing. In this research, we separate AC signal and DC signal in the stage of signal detection. Therefore we simplify the calculation algorithm for $SpO_2$. The implemented system have the high performance such an accuracy and a processing time than the traditional method.