Energy, especially alternative source of energy is vital for the development of a country. In future, the world anticipates developing 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, incremental conductance (INC) 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 incremental conductance (INC) 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.