A 2-Wire LED dimming system and method re-purposes existing 120V AC architecture and hardware to carry low voltage PWM gradient DC power to the LED lamps provides a consistent gradation over a 0-100% dimming range. An LED Driver is electrically connected to an AC power source and connect to at least one LED lamp. The AC power source is electrically connected to an AC to DC converter where the AC power is converted to filtered and regulated DC power for the control unit and the power switch. The power switch is electrically connected to the AC to DC converter DC power output. The control unit is electrically connected to the power switch which is turned ON or OFF according to the pulse width modulation PWM signal from the control unit in order to connect or disconnect the DC power from the AC to DC converter.