This study evaluates a low-cost GPS NTP server created with Arduino, a GPS receiver, and an Ethernet shield, offering a cost-effective alternative for time synchronization in computer networks. The low-cost server demonstrated a 100% synchronization success rate with an average clock offset of -8.69 ms, compared to a commercial server (TM1000A) which had a smaller deviation area but higher costs. The research suggests significant potential for cheaper GPS NTP server implementations in various applications requiring precise timekeeping.