Abstract: This paper focuses on a distributed heart sound acquisition and time-domain analysis system based on three-Layer C/S architeture. This system is comprised of single-channel heart sound acquisition instrument, client and server. The single-channel heart sound acquisition instrument stores heart sound data in an SD card in TXT files, and it uploads the files to the client via USB. The client communicates with the server via TCP, and it uploads heart sound data via Socket on the other hand. The server stores the data uploaded by the client into the database. The time-domain analysis program is made in Matlab, and then transformed into a com component by Com Builder. The server fulfils the purpose of heart sound analysis in time-domain by calling the com component. And the server stores the pictures of analyzed results, which is queried by users, into the database.