The demand of Gas Insulated Transformer(GIT) using $SF_6$ gas as insulating and cooling medium is being increased dramatically in the underground substation of urban area because it has the advantages of non-flammable and non-explosive, etc. This paper describes the structural features and advantages of the gas insulated transformer compare to an oil immersed transformer, and presents a brief overview of the consideration and technology which apply to $SF_6$ gas insulated transformer.