"Discovery of Structure and Formation of Photon" is a tribute to Sir Isaac Newton. Newtonian principles can define Atomic and Subatomic particle structure and interaction. It has been proven beyond doubt through "Super Unified Theory by the Author. "Discovery of Structure & Formation of Photons" is the first of book of book series of "Pictorial Summary of Super Unified Theory". This book defines process of formation of photons in relation to cosmic cycle. Structure of photon is defined with complete functionalities. Particle to wave transformation in Universe with formation of electromagnetic radiations (EMR) is explained in step-wise manner. There are forthcoming books in this series, which would cover topics like structure of electron to proton, formation of galaxies to black hole, origin and application of all fundamental forces.