Abstract: An improved solar panel assembly is provided. The assembly includes a plurality of sub-assemblies which are spaced from one another. Each sub-assembly has at least two torque tubes and a plurality of laterally spaced rails which are coupled with the torque tubes for supporting a plurality of solar panels or reflectors thereon. Rotation of the torque tubes about the lateral axis rotates the solar panels or the reflectors mounted on the rails. At least one torque arm is joined with and extends transversely away from one of the torque tubes of each sub-assembly. A driveshaft extends longitudinally between the sub-assemblies and is moveable in the longitudinal direction for rotating the solar panels or reflectors via the torque arms, the torque tubes and the rails. The torque tubes are generally cylindrical in shape and adjacent torque tubes of each sub-assembly are co-axially joined in an end-to-end relationship with one another.