This paper presents a method of constructing the universal multiple processing element unit(UMPEU) by De Bruijn Graph. The second method is as following. First, we propose transformation operators in order to construct the De Bruijn UMPEU using properties of graph. Second, we construct the transformation table of De Bruijn graph using above transformation operators. Finally we construct the De Bruijn graph using transformation table. The proposed UMPEU be able to construct the De Bruijn graph for any prime number and integer value of finite fields. Also the UMPEU is applied to fault-tolerant computing system, pipeline class. parallel processing network, switching function and its circuits.