GPS　common-view　is　the　main　method　for　the　time　and　frequency　remote　transfer　currently,　of　which　the　uncertainty　can　reach　several　nanoseconds.　The　GPS　P3　code　receiver　has　recently　become　one　of　the　international　research　hotspots,　which　can　improve　the　comparison　accuracy　by　revising　ionosphere　delay　real-time　values　observed　at　two　frequencies.　In　order　to　test　the　accuracy　of　the　GPS　Common-view　comparison　system,　two　EURO-160　receivers　and　a　SEPT　POLARX2　receiver　constitutes　the　zero-baseline　Common-view　comparison　experiment.　The　test　result　of　experiment　shows　that　the　common-view　system　can　reach　the　accuracy　of　2　similar　to　3ns,　which　is　better　than　the　single-frequency　receivers.　This　system　can　present　better　time　&　frequency　transfer　services.