At present,GPS plane control net is widely applied,but the GPS elevation is not used widely.The people expect that the GPS elevation surveying can take the place of the conventional leveling.Therefore the theory of GPS elevation survey and method with the practice are discussed here.The emphasis is numerical value fitting and a model of elevation transformation is established at the same time.Meanwhile,the GPS elevation converting system is developed by using of VC++ and can be applied in practice.The normal elevation fitted fulfills the accuracy requirement of a common works and large-scale topographical map at the plain and hill area without the any corrections and so on to a certain degree and it can decrease the production cost.