Internet of Things is a new revolution of the Internet. A world where the real, digital and the virtual are converging to create smart environments that make energy, transport, cities and many other areas more intelligent. A device become a smart device is called IOT. Now a days there are many android and server based application. In this system, value of sensor (e.g. temperature sensor, motion sensor, accelerometer sensor etc.) will be shown on GUI or web server or android application through wireless communication and device will be controlled automatically. Device will be operated on Wi-Fi/GPRS.