Aiming at the problem of complexity and high cost in the design of electronic transformer merging unit used in middle and low voltage level,a simple implementation scheme of low cost using a single MCU and conforming to IEC61850 standard is proposed.The test system is designed,and the veri-fication work of sample value transmission is completed,and the result of sample value transmission is ob-tained.The test results of the system show that the test device can achieve the required synchronization accuracy,as well as the measurement accuracy of 0.2,and the delay of sampling time transmission is also in an acceptable range.