At present,in the four global satellite navigation and positioning systems,American GPS is the earliest and widely used system. GPS provides Standard Positioning Service (SPS) and Precise Positioning Service (PPS). For studying the navigation data of GPS and the Counter Technology to GPS,this paper introduces the basal theory of GPS’ Pseudo-random Noise Code and the circuit which produces the C/A code. Then it emulates the C/A code of GPS by MATLAB and FPGA. The software simulation by MATLAB uses the circular sentences to implement the m-sequence and the C/A code. The hardware simulation by FPGA produces a D-Trigger first,then it uses the D-Trigger and parallel sentences to implement the m-sequence and the C/A code. Although the two methods use different thinking and technologies,they get the same C/A code. GPS’ Pseudo-random Noise Code is the important segment to spread spectrum communication. This study to GPS’ Pseudo-random Noise Code will contribute to the research on capturing GPS signal and deception jamming to GPS.