By utilizing Microsoft Visual C++6.0 and Cygwin technology, a research and simulation platform system based on embedded Linux for intelligent electricity consumption terminal is designed and developed. After running on a PC, this system is a complete simulationof the smart terminal unit. In VC++6.0 development environment, by using VC++6.0 controls and Cygwin technology, and aiding by hardware tools, the design of this system is implemented. This system realizes the function of debugging Linux code intuitively in Windows system, and can communicate with peripheral hardware modules. Carrier wave concentrators exploited successfully using this system have already been operated in scene. Practices and developments shows that, by using this development system, the development efficiency and the quality of embedded application software can be improved greatly and the project development cycles can also be reduced significantly.