An efficient numerical algorithm for solving system of linear equations based on modified homotopy perturbation method (MHPM) is presented. We also study the convergence of the proposed algorithm. The convergent conditions of the proposed algorithm are constructed. The connection with the well-known algorithms such as successive over-relaxation (SOR) method is discussed. The proposed algorithm is compared with SOR method and those obtained by the original homotopy perturbation method. Some examples from the literature are given to illustrate that the proposed algorithm is outperform the results obtained by SOR and the original homotopy perturbation method.