Since the ultra-high voltage power apparatus are recommended to withstand switching surge generated from the electric power system, the switching impulse voltage is generally used to verify this requirement at the testing laboratories. Recently, the international standard(IEC 60060-2) related to the high voltage measurement techniques is revised requiring a traceability of measuring system for high voltage measurements. In this paper, a reference divider for switching impulse voltage is developed satisfying the revised. IEC standard and the possibility of applications has been investigated. Therefore, the characteristics of the high and low voltage side resistor and the shielding ring have been analyzed including the step response characteristics of the prototype divider. Throughout various efforts, it is confirmed that our measuring device has shown compatible characteristics as a reference divider.