Egypt has a high potential of solar energy, which can be considered as a reliable energy source during most of year because it lies within the subtropical regain. Sun tracking and reflector Systemwas designed in Agricultural Engineering Dept., Faculty of Agric., Kafrelsheikh University and performed in summer and winter 2010/2011 at Rice Mechanization Center (RMC), Meet El-Deyba, Kafr El-Sheikh Governorate Egypt. Therefore, the main objectives of the present study were: to design sun tracking system of the photovoltaic modules horizontally and vertically with reflector under different operation conditions. The treatments were panel temperature in (summer and winter), daily solar radiation, panel tilt angles: (0⁰- 20⁰ -30⁰ in summer) and (0⁰ -30⁰ -50⁰ in winter), panel orientation: (toward south along daytime- sun tracking from east to west) and using mirror as reflector of sun rays. The results illustrated that, by increasing panel temperature tended to decrease both of maximum output power PV and panel efficiency at constant of solar radiation. By increasing solar radiation from 200 to 911.39W/m2 tended to increase both of maximum output power PV and panel efficiency by 77.18 and 7.91%, respectively at PV temperature of 30⁰C. The best performance of panel was achieved when panel was sun tracking from east to west at panel tilt angle of 20⁰ in summer and 50⁰ in winter. The values of daily collected radiation, maximum output power and panel efficiency were 683.22W/m2, 98.18W and 9.69% in summer and 518.85W/m2, 87.73W and 11.669 % in winter, respectively. The gain in collected radiation and output electric power due to sun tracking was higher than the gain in collected radiation and output electric power due to change the tilt angle. The benefit ratio of collected radiation is higher than the benefit ratio of output electric power for all operations in summer and winter. The performance of the panel improved by the application of the reflector.