Dear Saeed Dashtban for the different power ranges and PSU sizes there are different ways of power loss minimization. To a.m. articles I would like to add TI's tools like this http://www.ti.com/lsds/ti/analog/webench/power.page
I suppose the answers you get become more helpfull if you add some more details on what you're trying to build and the efficiency you want to achieve.
AC/DC-Supply 400V 3-Phase in, 5VDC out (please forgive me for choosing an extreme example) has totally different demands than 12V in a car being stepped down to 5V to drive USB-devices.
Additionally, I'd be curious to know what you'd concider "High Efficiency".
Titanium standard for PC-SMPS demand to achieve 90-96%