Usually, physicians use an acoustic stethoscope to detect abnormalities in the heart sound and predict abnormal conditions of the human heart. As the frequency range and intensity of heart sound is very low, doctors are facing problems while detecting the cardiac sound and its abnormalities. To eradicate these severe problems, it is required to design and develop an electronic stethoscope which would assist the doctor to analyze heart sound and to detect disease of the heart. Here an acoustic stethoscope along with microphone and preamplifier module is used to increase the amplitude of the input audio signal received by the stethoscope. The soft scope of MATLAB program has also been used for analyzing the continuous set of cardiac sound and to detect its various characteristics like frequency, amplitude, etc. It is aimed to design an electronic stethoscope which would assist the doctors to analyze heart sound and identify a disease condition of the heart, but preliminarily we have achieved to detect different components of it which are lub (s1), dub (s2), s3, s4, etc. Finally, the sound signal received from the heart in the MATLAB program after filtering the noise out of it also has been plotted and analyzed in the frequency domain. As the heart sound is a complex waveform signal, harmonic distribution is used. Amplitude and phase are the two essential parameters. Thus the harmonic distribution of Amplitude and Phase are carried out. Amplitude Distribution of harmonics leads to some crucial characteristics features like RMS Value, Mean Value, Average Energy, Average Power, Mean Squared Error, Spectrogram Analysis, Periodogram Analysis, and Kalman Filtered Response. These features will readily identify and distinguish between Normal heart sound, abnormal heart sound and cardiac murmurs in Matlab programming.