In recent years, the advent of Single Electron Transistor (SET) technology has opened new avenues for low power and high density circuit design. This paper presents an optimized design of an Arithmetic Logic Unit utilizing Single Electron Transistor MOSFET (SET-MOSFET) technology. The proposed design leverages the unique properties of SETs such as Coulomb blockade and quantum tunneling to achieve significant reductions in power consumption and increased speed. Through comprehensive simulations and analysis the performance metrics of the SET-MOSFET based ALU architecture includes optimized arithmetic and logical units are compared with conventional MOSFET based designs demonstrating the superiority of the proposed approach in terms of energy efficiency and operational speed. Comprehensive simulations demonstrate that the SET-MOSFET based ALU achieves a 99.97 % to 99.99 % reduction in power consumption, a 5 to 50 times increase in speed compared to conventional MOSFET based designs.