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The aim of the present work is to propose a complete Photovoltaic (PV) Direct Current (DC) source model, considering non linear effects with ambient temperature and solar irradiance. The main advantage of this model is that all non ideal characteristics of the PV source are taking into account, and complex weather conditions patterns can be considered. This model includes: The PV array and boost-buck DC-DC converter that operates to assure maximum power extraction. The Maximum Power Point Tracking (MPPT) algorithm, which is based on the incremental conductance method, is also described. The model can be used for example, as a DC source to supply grid connected or islanded inverters, to study the interaction of PV generators with the power system.