The first section of the work investigates light modes as a means of implementing optical qubits and qudits. The modes considered are polarization mode, path mode, transverse spatial mode, frequency mode, temporal bin-mode and temporal mode. Subsequently, mathematical model of linear optical elements like beam splitters (BS) and phase shifters are deduced and their capability of representing any single qubit optical gate is exposed. Finally Knill, Laflamme and Milburn (KLM) method of using linear optical elements to promote nonlinear operations based on nonlinear (nondeterministic) sign-flip gate (NS) is explained, and designs of two qubits conditional sign flip gate (c-z1/16) and CNOT gate, both based on KLM method, are demonstrated. So, universal set of quantum gates based on linear optics is possible.