Machine learning is a method of data analysis that automates analytical model building. It learns from the data and predicts the output. It originated from pattern recognition and theoretical prediction such that computers can learn from the data. They learn from previous computations to produce reliable, repeatable decisions and results. Power consumption due to high computation has drastically decreased the performance of algorithms. To overcome this problem this various accelerators like FPGA and GPU are used. The 5 level strategy was used to program the FPGA which also becomes easier for the developer to understand and master the language. The performance of the GPU and FPGA were compared by comparing the normalized operation per cycle or each pipeline, and effective parallel factor (effective para factor), to compare the performance of GPU and FPGA accelerator designs respectively. It resulted in concluding the todays FPGA perform better tha...