In the low power design of integrated circuits, multi-voltage modes and clock gating are the two common techniques to reduce dynamic power consumption. To satisfy the clock skew constraint in the multi-voltage modes, adjustable delay buffers (ADBs) insertion is one of the promising solutions. In addition, gate splitting is necessary to satisfy the enable timing constraint for the clock gating technique. However, insertion of ADBs and gate splitting will increase the hardware cost. In this paper, under both the enable timing constraint and clock skew constraint, we propose a methodology to reduce the hardware cost of ADBs and clock gates simultaneously. In comparison with only ADBs insertion , clock gating only , or technique proposed by [2] is applied, experimental results show that our methodology can get feasible solution and reduce the hardware cost efficiently.