The representation of this paper is a different approach to get efficient high brightness of LED lighting operating with high gain buck boost converter controlled by efficient incremental conductance MPPT controller algorithm of solar PV module. The mathematical modeling associated with process of simulation for solar panel, high gain buck boost topology and efficient MPPT controller is discussed clearly in this paper. Conventional converters are applied and analyzed for the LED lighting system in literature, but these are not preferred due to lack of efficient performance, high harmonic distortion and low power factor. The projected buck-boost structure is modified structure of high gain buck-boost structure. The comparison between projected converter and existing power converter is clearly summarized in this paper. The switching as well as conduction losses are very low due to single switch operating without transformer. The cost of the solar based LED lighting system with high conversion ratio buck-coost converter is very cheap because the number of semiconductor devices and passive components are using low. In this paper 120W and 30W of LED lighting system is planned and executed in MATLAB/SIMULINK. The clear summary of outcomes will prove the system is efficient