The present work describes Desgin and development of an inexpensive embedded system for Ac/Dc power control. have taken low cost microcontroller, to control both AC as well as DC power control. In this work we desgined a circuit and pragramme to control both AC signal as well as DC signal with certain intervals. In this work we used bilateral switch for controlling the input and output. Basically switch had three terminals namely input,output and control. Here we are used only two switches one is for AC power control and another is for DC power control. The input AC and DC had been applied to respective input terminals of switches. The output of the switches had been connected to LEDs. The ON and OFF period of AC and DC outputs will depend on how much time delay is to provide. The present work is in progress to control the AC and DC power use in IR remote control.