Abstract: GPS can provide high accurate timing scale,but the common GPS receiver can only provide timing scale of second pulse which can not suffice the demand of navigation,electronics,and power transmission which need high accurate timing scale of higher frequency.How to provide high accurate short timing scale is the linchpin upon which these departments use GPS to provide time.High accurate short timing scale using GPS and FPGA based on this point is designed.The system does some theoretic and digital analysis from crystal veracity to timing precision,adoptes a series of measures considering from means to design and ensures the precision of timing.