Abstract: Factoring Boolean functions is one of the basic operations in algorithmic logic synthesis. A novel algebraic factorization heuristic for single-output combinatorial logic functions is presented in this paper and is developed based on the set theory paradigm. The impact of factoring is analyzed mainly from a low power design perspective for standard cell based digital designs in this paper. The physical implementation of a number of MCNC/IWLS combinational benchmark functions and sub-functions are compared before and after factoring, based on a simple technology mapping procedure utilizing only standard gate primitives (readily available as standard cells in a technology library) and not cells corresponding to optimized complex logic. The power results were obtained at the gate-level by means of an industry-standard power analysis tool from Synopsys, targeting a 130nm (0.13μm) UMC CMOS library, for the typical case. The wire-loads were inserted automatically and the simulations were performed with maximum input activity. The gate-level simulations demonstrate the advantage of the proposed factoring technique in comparison with other existing methods from a low power perspective, for arbitrary examples. Though the benchmarks experimentation reports mixed results, the mean savings in total power and dynamic power for the factored solution over a non-factored solution were 6.11% and 5.85% respectively. In terms of leakage power, the average savings for the factored forms was significant to the tune of 23.48%. The factored solution is expected to better its non-factored counterpart in terms of the power-delay product as it is well-known that factoring, in general, yields a delay-efficient multi-level solution.