This document discusses the implementation of AES encryption and decryption using a multiplexer look-up table (MLUT) based substitution box (S-box) on an FPGA to reduce power consumption and increase resistance to side channel attacks. The proposed MLUT S-box uses a 256-byte to 1-byte multiplexer with a 256-byte memory to select pre-computed S-box outputs, making it simpler and lower power than conventional implementations. Simulation results show the MLUT S-box design encrypting and decrypting data correctly while consuming 0.55W of power, three times lower than a conventional S-box. Power analysis also found the MLUT S-box has highly uniform power dissipation for different inputs