Abstract This paper discusses the principle of relative adiabatic computing of single channel transmission gate from the idea of finite dynamic power dissipation. On the basis of above principle, the cross-coupled dynamic adiabatic memorial units and adiabatic flip-flops are designed by single channel and double channel transmission gate. Finally, this paper gives appraisal of two classes memorial units and adiabatic flip-flops in lower power dissipation circuits. Above theory is verified by computer simulator.