For illumination below the surface of water there are different sources of light present in the market. Earlier lighting used for under water illumination was based on halogen techniques. After the emergence of LED panels and underwater lights the market of halogen is decreasing because of its more power consumption. Halogen produced more heat and hence its efficiency is very low while LED produces negligible heat which increases its efficiency. Life period of LEDs is many times more than Halogens. If halogen underwater light can work for thousand thousands of hours then LED continue to operate for fifty thousand hours. We design and manufacture LED underwater lights which are efficient, energy saving, economic and environment friendly. An LED under water light of 45W can produce illumination equal to 300W halogen light.