In this paper, we presented the design of low-cost, compact and wireless 12 lead Electrocardiogram analog front-end (AFE) system using TI ADS 1198. ECG analog front-end (AFE) systems are designed with ASICs or custom designed ICs which are too expensive to be used. The main components of a conventional ECG system include instrumentation amplifiers, operational amplifiers that implement active filters and analog-to-digital converters (ADCs). There has been high demand for the development of low-cost ECG systems as the market requires systems more and more affordable. In the present work, we used the latest high-performance delta-sigma (ΔΣ) ADCs from Texas Instruments (ADS1198) as components of an ECG AFE system to optimize the cost from a system design perspective. The main parts of the present work are hardware and software design. The schematic and layouts are created along with the significant parts of the software.