To calibrate merging units with analogue input by using the fixed time-delay method and to promote the level of test technique for intelligent substations of new generation, we put forward a calibration system independent of signals based on high-accuracy data acquisition cards. In the process of structure design, strict working timing of the merging units is utilized, and in the aspect of data processing, data synchronization method based on least-square fitting is researched. Moreover, measurement uncerta...