High-speed and low-latency Ethernet interface has always been a key technology for data center. In recent years, the rise of artificial intelligence applications and cloud platforms has put forward higher requirements for data throughput and transmission delay. In this paper, we propose a design of ultra low-latency MAC/PCS IP for high-speed Ethernet based on the existing architecture of MAC and PHY. We first analyze the low-latency technologies used in our IP, then design a simulation experiment and measure the latency based on different platforms. The results show that our MAC/PCS IP has a quite obvious improvement compared with existing solutions.