Based on analysis the time information and location information of GPS as the goal, the paper design and making the GPS timing and positioning device through using of the embedded GPS module and the AVR controller. The GPS timing and positioning device can dissolve the analytical and display problems of time information and location information. The paper introduces the overall framework of the GPS timing and positioning device basing on GPS module and the AVR controller. Then the paper introduces the detailed design for each part of the hardware of the GPS timing and positioning device. The paper proposes the design block diagram of hardware circuit and the design block diagram of software program. Finally the paper makes the physical system of the GPS timing and positioning device basing on GPS module and the AVR controller and proofs the design has real application value.