According to recent statistics, there was drastic growth in online business sector where more number of customers intends to purchase items. Due to these retailers accumulates huge volumes of data from day to day operations and engrossed in analyzing the data to watch the behavior of customers at items which strengthen the business promotions and catalog management. It reveals the customer interestingness and frequent items from large data. To carry out this there was known algorithms present which deals with static and dynamic data. Some of them are lag time and memory consuming and involves unnecessary process. This paper intents to implement an efficient incremental pre ordered coded tree (IPOC) generation for data updates and applies frequent item set generation algorithm on the tree. While incremental generation of tree, new data items will link to previous nodes in tree by increasing its support count. This removes the lagging issues in existing algorithms and does not need to mine from scratch and also reduces the time, memory consumption by the use of nodeset data structure. The results of proposed method was observed and analyzed with existing methods. The anticipated method shows improved results by means of generated items, time and memory.