Based on the features of PC / 104 module - EmCORE - i316VL / C400, a real - time and embedded Linux system is built, which will be used in a test & controlling system for aero - bus. The processes of development are described in detail, which are related to the setup of Linux Kernel, installation of boot-loader, development of GNU tool-chains, and supports of real - time feature. In addition, the principle of selection about file system is analyzed briefly.