Systematic investigations including both simulation and prototype tests have been done about the interpolating resistive readout structure with GEM (Gaseous Electron Multiplier) detector. From the simulation, we have a good knowledge of the process of charges diffusion on the surface of the readout plane and develop several reconstruction methods to determine the hit position. The total signal duration time of a typical event with the readout structure is about several hundred nanoseconds, which implied an ideal count rate up to 10 6 Hz. A stable worked prototype was designed and fabricated after the simulation. Using
55Fe 5.9keV X-Ray, the image performance of the prototype is examined with flat field image and some special geometry shapes, meanwhile, an energy resolution of about 17% is obtained.