In this papers, We studied system requirement specification, hardware design and implementation, protective algorithm and software design method to implement digital protective relay which has high trust and high function of protection as well as control and metering for power transformers. Protective relay for transformer is implemented on real time using DSP, which is the specific processor for digital signal processing, as a result, it is completed by the wide improvement of arithmetic capability of protective relay. Reliability is proved testing operating value and operating time, reset value and reset time of an relaying element using protective relay tester made in NF Corporation of Japan.