Abstract
In this paper, we have developed a block cipher by using the elements of cryptography, namely, permutation, substitution, and iteration. These three ideas cause confusion and diffusion effectively. In this, the plain text is represented as a matrix 28x7 in size containing binary bits. We selected a key containing twenty-eight decimal numbers and represented it as a matrix containing binary bits. The cryptanalysis carried out in this paper clearly indicates that the cipher cannot be broken by any cryptanalytic attack.