Polar Codes become a new channel coding, which will be common to apply for next-generation wireless communication systems. Polar codes, introduced by Arikan, achieves the capacity of symmetric channels with “low encoding and decoding complexity” for a large class of underlying channels. Recently, polar code has become the most favorable error correcting code in the viewpoint of information theory due to its property of channel achieving capacity. Polar code achieves the capacity of the class of symmetric binary memory less channels. In this paper review of polar code, an advanced encoding and decoding architecture for next generation applications.