This paper presents a design of a real-time software GPS receiver which runs on a PC. The software GPS receiver has advantages over conventional hardware based receivers in terms of flexibility and efficiency in application oriented system design and modification. In odor to reduce the processing time of the software operations in the receiver, a shared memory structure is used with a dynamic data control, and the byte-type IF data is processed through an Open Multi-Processing technique in the mixer and integrator which requires the most computational load. A high speed data acquisition device is used to capture the incoming high-rate IF signals. The FFT-IFFT correlation technique is used for initial acquisition and FLL assisted PLL is used for carrier tracking. All software modules are operated in sequence and are synchronized with pre-defined time scheduling. The performance of the designed software GPS receiver is evaluated by running it in real-time using the real GPS signals.