This paper introduces SOAP protocol briefly,and describes the structure of SOAP message and the framework of SOAP system.Based on the analysis of SOAP protocol,it divides the SOAP system into application client,SOAP client and SOAP server,and then describes their functions and compositions.Its implementation method is also put forward.Compared with CORBA and DCOM,SOAP Protocol has characteristics such as simpleness,independence of the platform,convenience for interoperation and easiness for maintenance.It has broad application prospects.