Employing the theorem that matching impedance produces maximum power transfer, the current study develops a low-cost and highly efficient “maximum power point tracker for a solar cell unit,” for the purpose of allowing a solar cell to achieve optimal power transfer under different solar intensities and temperatures. Circuit control takes a single-chip microprocessor as the core and the booster circuit design undergoes the solar cell charging operation even though the solar cell output voltage is lower than the rated storage battery voltage. Experiments conducted in this study prove that the tracker this study develops effectively enhances the utilization efficiency of a solar cell. When a solar cell is at an output voltage above 30% of the rated voltage, it can charge a storage battery. When it reaches above 80% of the rated voltage, its power conversion efficiency can reach above 85%. The charge and discharge management mechanism of the device also avoids excessive charge and discharge of the storage battery, and extends storage battery longevity.