The calibration system of the photoelectric tracker is developed. The laser tracker is used to track the photoelectric tracker and collect measurement data. The gross errors in the system are eliminated and the center of the photoelectric tracker is determined by spherical fitting least square method. A reasonable coordinate conversion model is established to realize the transformation from the center of laser tracker to that of photoelectric tracker, and the calibration results are obtained by comparing the measured data of the two. The method of combining VB and MATLAB software is used to analyze and process the data, so as to improve the operation efficiency. The test results of the photoelectric tracker calibration system are given with examples, and the uncertainty of the system is analyzed. The reliability of the calibration system is proved, which provides a reference for the parameter calibration of the tracking and aiming system.