put forward that replace X86 CPU in PC/104 mainboard by Xscale,make it match the terrible working environment of PC/ 104 more to the strict request of the hardware.put forward that buildbing a software platform by PC/104 and Linux,describe the key technique and step of Linux Portting to PC/104 particularly,change the past situation that the PC/104 only rely on DOS or Windows, provide one more reasonable and cheap method for constructing PC/104 system.