A boundary scan cell design which places the multiplexor before the functional flip-flip on the functional line path, reducing the multiplexor delay in the critical path. This optimizes the multiplexor and functional flip-flop orientation, allowing for a significant reduction in the time required from output of the functional flip-flop to a pin or to the interior of the CPU (the clock to q delay). In order to ensure that boundary scan mode functions properly, the functional flip-flop may be designed to act as a buffer, i.e. become transparent, when the boundary scan cell is in boundary scan mode.