A key intermediate 3-Fluoro-4-morpholin-4-yl-phenylamine (4) can be synthesized by substitution, reduction and diazotization - halogenating reaction with morpholine and 3,4-difluoronitrobenzene. Also, intermediate (R)–5- (N-methyl phthalimide-yl)-2-oxazolidinone(6)can be synthesized with (R)-epichlorohydrin, potassium cyanate, phthalimide potassium.Linezolid was prepared through condensation, hydrolysis with (4) and (6). The target product was characterized by means of 1HNMR．The influencing factors in the synthetic reaction of compound 2、4、6、7 and 1 were investigated． The optimized overall yield was 26%．