We began by considering Dirac equation to derive the inverse compton scatteringrncross section in strong magnetic field and this cross section has simple form for thernscattering of a low frequency photon with relativistic electron.rnWe also derived the spectrum function from this cross section,which has a directrnapplication on the hardening of thermal photons(soft x-rays)through inverse comptonrnscattering by relativistic electron beams on the surface of strongly magnetized neutronrnstars to get the highest scattered photon energy of magnitude:rn!f = 4rn2!irnfor the incident photon angle i = and scattered photon angle f = 0 whichrncan give hard x-ray spectrum in the energy range of 12KeV-50MeV by consideringrnsoft X-ray as incident photon and to get this spectrum the electron energyrn forrnpulsars(rotating Neutron stars)is considered as well. And we showed the applicationrnof Inverse compton scattering in X-ray Astronomy during Roche Lobe overflow andrnformation of Accretion disc in the compact object in our case(Strongly magnetizedrnNeutron stars)