Selective merge and partial reuse LDPC (Low Density Parity Check) code construction for limited number of layers Belief Propagation (BP) decoding. Multiple LDPC matrices may be generated from a base code, such that multiple/distinct LDPC coded signals may be encoded and/or decoded within a singular communication device. Generally speaking, a first LDPC matrix is modified in accordance with one or more operations thereby generating a second LDPC matrix, and the second LDPC matrix is employed in accordance with encoding an information bit thereby generating an LDPC coded signal (alternatively performed using an LDPC generator matrix corresponding to the LDPC matrix) and/or decoding processing of an LDPC coded signal thereby generating an estimate of an information bit encoded therein. The operations performed on the first LDPC matrix may be any one of, or combination of, selectively merging, deleting, partially re-using one or more sub-matrix rows, and/or partitioning sub-matrix rows.