Smart substation will be the developing direction and an inevitable trend of the future substation, which is a great challenge to the traditional substation, though the technology developing process of the smart substation is a gradual perfecting, time consuming, and progressive one. Comparing with the traditional substation, this paper introduced the main design points of the 110 kV smart substation. And the implementations of its process layer, the bay layer, the control layer are described in detail. In the end, the design scheme of 110 kV smart substation is discussed and some proposals are also given.