  Reversible logic has come to the forefront of theoretical and applied
research today. Although many researchers are investigating techniques to
synthesize reversible combinational logic, there is little work in the area of
sequential reversible logic. Latches and flip-flops are the most significant
memory elements for the forthcoming sequential memory elements. In this paper,
we proposed two new reversible logic gates MG-1 and MG-2. We then proposed new
design techniques for latches and flip-flops with the help of the new proposed
gates. The proposed designs are better than the existing ones in terms of
number of gates, garbage outputs and delay.
