Perturb and Observe (P&O) Maximum Power Point Tracking (MPPT) for Wind Energy Conversion Systems (WECS) can be implemented in MATLAB to optimize the extraction of maximum power from wind turbines. The P&O method involves continuously perturbing the operating point of the wind turbine and observing the resulting change in power output. By analyzing the direction of power change, the system can determine whether the operating point is moving towards or away from the maximum power point (MPP) and adjust accordingly. MATLAB provides a flexible platform for simulating the P&O MPPT algorithm, allowing for the evaluation of different perturbation sizes and response times to achieve optimal performance under varying wind conditions. Through the implementation of P&O MPPT in MATLAB, wind energy systems can enhance their efficiency and maximize power generation from available wind resources.