In order to achieve the receiving task of 100Gbps Dual Polarization-Quadrature Phase Shift Keying (DP-QPSK) optical signal acquisition instrument, improve acquisition performance of the instrument, this paper has deeply researched DP-QPSK modulation principles, demodulation techniques and the key technologies of optical signal acquisition. The theories of DP-QPSK optical signal transmission are researched. The DP-QPSK optical signal transmission model is deduced. And the clock and data recovery in high-speed data acquisition and offset correction of multi-channel data are researched. By reasonable hardware circuit design and software system construction, the utilization of high performance Advanced Telecom Computing Architecture (ATCA), this paper proposes a 100Gbps DP-QPSK optical signal acquisition instrument which is based on ATCA. The implementations of key modules are presented by comparison and argumentation. According to the modularization idea, the instrument can be divided into eight modules. Each module performs the following functions. (1) DP-QPSK coherent detection demodulation module; (2) deceleration module; (3) FPGA (Field Programmable Gate Array); (4) storage module; (5) data transmission module; (6) clock module; (7) power module; (8) JTAG debugging, configuration module; What is more, this paper has put forward two solutions to test optical signal acquisition instrument performance. The first scenario is based on a standard STM-256 optical signal format and exploits the SignalTap of QuartusII software to monitor the optical signal data. Another scenario is to use a pseudo-random signal series to generate data, acquisition module acquires a certain amount of data signals, and then the signals are transferred to a computer by the Gigabit Ethernet to analyze. Two testing results show that the bit error rate of optical signal acquisition instrument is low. And the instrument fully meets the requirements of signal receiving system. At the same time this design has an important significance in practical applications.