Directed at the traditional single chip microcomputer system which didn't have the managing ability of the modern operating system, a technology of AC synchronization sampling was presented and implements which were based on embedded microprocessor S3C2410 and Linux real-time operating system kernel. The technology divided the sampling process into 2-part, frequency dynamic tracking and same-internal synchronization sampling. The multi-tasks, which process the different priorities, used to actualize sampling the signal and treating with the data. All tasks were scheduled by the preemptive Linux kernel. The technology has decreased the conflict between the precision and real-time property. The construction of hardware and software, method of constituting real-time operating system based on Linux kernel, signal frequency measuring, signal sampling and harmonic computing were introduced in detail.