In recent years, EEG data acquisition systems are highly useful for medical diagnosis (sleep and anxiety disorder, brain tumor, epilepsy, etc) and research investigations. However, the cost of the present systems are very expensive or in the range of $ 15,000. Cost of the data acquisition system is purely depends on the number of channels used for acquiring the EEG data, mode of EEG signal transmission (wireless/wired), etc. This present system is developed using Single Board Computer (SBC TS 7800) and it¿s highly useful for acquiring EEG signals from 32 wired channels. The acquired signals are online filtered using 0.5 Hz ¿ 70 Hz through bandpass filters and the filtered EEG data is saved in either .txt or .xls format for any further research investigations. This present SBC is capable to interface with EEG amplifiers system to record the EEG signals over any defined time period in either wired or wireless mode. This system has an internal memory of 500 MB RAM and has a processor speed of 500 MHz. In addition to this features, this system also provides a way to display the EEG signal traces over different channels during data acquisition. This present system is only costs about $ 1500 and it¿s portable and handy in nature. We have utilized the 32 EEG channels and amplifier unit from M/S CompuMedic, Australia. This SBC has its own capability to interface with external memory (maximum of 500 GB) through USB ports and connected to the desktop computer through RS232 interface.