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ABSTRACT Low cost, low power consumption, high operating speed, and high integration density-based electronic goods are economically requisite in business, engineering, science and technology in the present era. Single Electron tunneling based threshold phenomenon is one approach by which all the logic gates, combinational and sequential circuits can be implemented. Single Electron tunneling devices (SEDs) and Threshold Logic Gates (TLGs) have the capabilities of controlling the transport of only an electron through a tunnel junction at a time. A single electron bearing the charge is sufficient to store an information in a SED in the atmosphere of 0K. Power required in the single electron tunneling circuits is very low in comparison with the (CMOS) circuits. The speed of the processing of TLG based devices will be very near to electronic speed. The single-electron transistor (SET) and TLG both attract the scientists, technologists and researchers to design and implement their large scale circuits for small cost of the ultra-low power and its small size. All the tunneling events in the case of a TLG-based circuit happen when only a single electron tunnels from one conductor to other through the tunnel junction under the proper applied bias voltage and multiple input voltages. For implementing an up-down converter, TLG would be a best candidate to fulfill the necessities requiring for its implementation. So far as the Ultra-low noise is concerned, TLG based circuit would be a best selection for implementing the desired tunneling circuits. Different TLGs like 2- or 3- input AND and OR, RS Flip-flop and T-Flip-flop, an UP-Down counter are implemented by using linear or non-linear threshold logic gates or devices. And their corresponding truth table or simulated results are given in due places.