International Telemetering Conference Proceedings / October 18-21, 2004 / Town & Country Resort, San Diego, California / The embedded system related hardware technology has experienced rapid development, and it provided the software technology with a huge space for growth. Therefore using software approaches to perform GPS receiver functions in a powerful and generic hardware platform is becoming more feasible. In this paper, the software GPS receiver technology and the design basics of the software receiver are discussed. Further in the Matlab simulation environment, the implementation of a software receiver for replacing the processing functions of ASIC in traditional GPS receivers, i.e. RF front end and multi-channel correlator, is presented. Some simulation results and implementation details are included.