An attempt is made to derive 1024ppr (pulse per revolution) from 9000/18000/36000ppr, by designing an embedded circuit. A Feeder CNC machine has the rotary table acts as axis in milling mode and as spindle in turning mode. In order to operate in the axis mode, machine requires 9000/18000/36000ppr and to operation in the spindle mode requires 1024ppr. To achieve these required pulses for turning and milling process, HEIDENHAIN manufactured of position feed devices (Dual Encoders) having two encoders one for milling and another for turning. The main problem is that the manufacturer of the dual encoders stopped the production. Only single encoders are available in the market. So we have to attempt derive dual encoder from the single optical encoder. To solve the requirements of spindle mode of CNC machine using single optical encoder, a simple circuit is designed to obtain 1024ppr using pulse division method.