The maximum power point tracking (MPPT) has been common terminology among the researchers for those who deal with solar energy. A lot of techniques involving MPPTs have been investigated, evolved and proposed by researchers. But those techniques have got some advantages and suffer from limitation to some extent. The gravity of limitations varies from case to case. In current work, it has been investigated the MPPT based Boost Converter without and with MPPT which is perturb and observe (P&O) type. After observing its limitation, this method of MPPT is modified so as to make it suitable for extracting the maximum power from PV unit at all different load conductance’s. In order to validate this concept, the mathematical model is developed using a MATLAB/Simulink environment and this Modified MPPT technique is implemented. The whole model is simulated and compared with conventional method. This concept is quite new and the proposed one exhibits better performance as compared to conventional methods.