Precise time synchronization is a main technology in high-speed communications, parallel and distributed processing systems, Internet information industry and electronic commerce. Synchronized clocks are useful for many leasers. Often a distributed system is designed to realize some synchronized behavior, especially in real-time processing in factories, aircraft, space vehicles, and military applications. Nowadays, time synchronization has been compulsory thing as distributed processing and network operations are generalized. A network time server obtains, keeps accurate and precise time by synchronizing its local clock to standard reference time source and distributes time information through standard time synchronization protocol. This paper describes design issues and implementation of a network time server for time synchronization especially based on a clock model. The system uses GPS (Global Positioning System) as a standard reference time source and offers UTC (universal Time coordinated) through NTP (Network Time protocol). Implementation result and performance analysis are also presented.