Abstract: The necessity of achieving zero power dissipation in low power digital design yields the interest in the invention of Reversible logic gate which plays essential role in the modern computing. The optical implementation of reversible logic gate based on Semiconductor Optical Amplifier based Mach-Zehnder Interferometer sets the paradigm for the model ‘Optical Signal Processing’. The proposed reversible logic gate named NR (Naveen Raymond) is designed to implement Half adder and Half subtractor, similarly a couple of NR Gates are used to realize Full adder and Full subtractor. The Circuits are simulated using the Optisystem Software and the output is verified.