In today’s world of electronics industries low power has emerged as a principal theme. Power dissipation has become an essential consideration as area for VLSI Chip design and performance. With shrinking technology reducing overall power management and power consumption on chip are the main challenges below 100nm as a result of increased complexity. When it comes to many designs available, power optimization is essential as timing as a result to the demand to extend the battery life and reduce package cost. Asto reduce the power consumption we have many techniques from those techniques, lets we implement on Reverse Logic. In reversible logic it as greater advantage and executing in high speed, with less power dissipation which is implemented by using basic logic gates in less area. For data security, decreasing the arithmetic operations complexity hence reduced requirement for the device hardware, reducing the switching activity level resulting to power saving and increased speed among other factors which is widely done by using code conversion in digital system, therefore, In this paper, reviewing to papers which are based on Binary to Gray and Gray to Binary Code Conversion.