Energy , especially alternative source of energy is vital for the development of a country. In future, the world anticipates to develop more of its solar resource potential as an alternative energy source to overcome the persistent shortages and unreliability of power supply. In order to maximize the power output the system components of the photovoltaic system should be optimized. For the optimization maximum power point tracking (MPPT) is a promising technique that grid tie inverters , solar battery chargers and similar devices use to get the maximum possible power from one or more solar panels. Among the different methods used to track the maximum power point, Perturb and Observe method is a type of strategy to optimize the power output of an array. In this method, the controller adjusts the voltage by a small amount from the array and measures power, if the power increases, further adjustments in that direction are tried until power no longer increases. In this research paper the system performance is optimized by perturb and observe method using buck boost converter. By varying the duty cycle of the buck boost converter, the source impedance can be matched to adjust the load impedance to improve the efficiency of the system. The Performance has been studied by the MATLAB/Simulink. A solar module can’t transfer maximum power to the load itself due to impedance mismatch. A maximum power point tracking (MPPT) system could be employed to have the maximum power. A new MPPT system has been developed using Buck-Boost type DC-DC converter. The system is highly efficient and robust. PIC16F73 microcontroller has been used to control the DC-DC converter output. PV module output power is measured using microcontroller. The output power is compared with the previous module output power and the duty cycle of the converter is adjusted continuously to track MPP. This process repeats until the output power reaches near to the maximum power point. In this paper, a maximum power point tracking (MPPT) system is developed using two-switch non-inverting buck-boost converter. Perturb and observe (P & O) MPPT algorithm is used to transfer maximum power from the PV panel which is executed using a microcontrolle