A synchronization method of breaker manual closing， which is suitable to smart substation characteristics is presented. The synchronization sampling signal is based on IEC 61850-9-2 acquired value transfer standard which adequately considers the abnormal situations such as losing sample value points and sample value sequence asynchronous between channels， etc. The sample value is re-sampled and re-sampling frequency is tracking with real signal so that ensures the accuracy of synchronization measurement. The results of synchronization judgment creates communication model and through general object-oriented substation event（GOOSE） output control smart execution terminal provides lock for breaker manual closing. The proposed method is realized in measuring and control device of smart substation and applied in engineering projects.