Abstract: An apparatus for and method of implementing a novel buffer based fall duplex communication system is disclosed. The disclosed invention is particularly useful in native signal processing systems wherein heavy contention of processor resources typically exist, such as in systems running multi-tasking operating systems. The communication system of the present invention includes a receiver, transmitter, CODEC and telephone hybrid. The major components of the system operate on a buffer of input samples consisting of a set of input bits. The communication system operates to generate a buffer of output samples consisting of a set of output bits. The invention utilizes a novel dynamic buffer size mechanism to optimize the tradeoff between buffer delay and processing time period, on one hand, and robustness to interrupt latency and processor availability on the other hand. Small buffers provide the communication system with short, accurate response times in addition to short processing times.