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With the development of electric vehicles and smart grid, vehicle-to-grid (V2G) will become an inevitable. This paper presented a smart meter applied to vehicle-to-grid. The smart meter is introduced according to the function and characteristic of energy measurement chip ADE7758 and the microprocessor chip S3C2440 is also used in the circuit system. According to the difference of phase angle between the current and the voltage waveform in the electric grid, the energy consuming direction can be judged. Therefore, the consumption energy or export energy of an electric vehicle can be calculated. With the smart meter, bidirectional communication and remote control can be achieved between electric vehicle and the grid. Besides the special functions above, the smart meter is able to measure voltage and current, active and reactive power, and other electric parameters.