The merging unit appear with the application of electronic voltage transformer(EVT)and electronic current transformer(ECT), it is used to implement the digitalization and sharing of the data from the process and provide the support to the development of process layer of digital substation. The present merging unit is realized over serial unidirectional or multidrop point to point link based on IEC61850-9-1, this paper take a research about the merging unit based on standard of IEC61850-9-2. Firstly, The data model is designed and the communication service of merging unit is described. Secondly, The merging unit is developed, the process of sample and organization of 9-2 frame, the selfcheck of device, the implement of IEEE1588 and IGMP protocol is discussed detailed. Thirdly, The application of merging unit is discussed. This device will be used in a project.