a remote station e g an ap or a base station via the antenna ant 1 and the bt module 390 is able to link to a bt device bth e g a bt headset or a bt speaker via the antenna ant 3 the dsp 350 is capable of performing an audio process for the multimedia data dat 1 from the application processor 320 the voice data dat 2 from the baseband processor 330 or the audio stream data dat 3 from the wireless module 360 next the dsp 350 performs an audio process for the received data dat 1 dat 2 or dat 3 and then generates an audio output signal ad 1 to be sent to the audio codec 370 or another audio output signal ad 2 to be sent to the bt module 390 for example in a first mode an audio stream data dat 3 is downloaded by the wireless module 360 via the antenna ant 1 and the wireless module 360 provides the audio stream data dat 3 to the dsp 350 next the dsp 350 processes the audio stream data dat 3 with an encoding decoding algorithm to generate the audio output signal ad 1 and provides the audio output signal ad 1 to the audio codec 370 next the audio codec 370 converts the audio output signal ad 1 into the analog audio signal as and sends it to a speaker 380 of the portable electronic device 300 so that the speaker 380 generates an audible sound according to the analog audio signal as in a second mode when the wireless module 360 provides the audio stream data dat 3 to the dsp 350 the dsp 350 processes the audio stream data dat 3 with an encoding decoding.