The invention belongs to the field of drug synthesis, and particularly relates to an eribulin intermediate and a synthesis method and application thereof. The invention provides an intermediate whichcan be used for synthesizing halichondrin B, eribulin or analogues thereof, particularly C27-C35 structural fragments thereof, as well as a preparation method and application of the intermediate. Theinitial raw materials of the synthetic route are cheap and easy to obtain, and the optical purity of the synthetic route can be guaranteed so that the optical purity of C27-C35 structural fragments inhalichondrin, eribulin or analogues thereof is guaranteed; according to the method, the chiral center of the C27-C35 structural fragment is constructed, the diastereoselectivity and yield are high, and especially the preparation method of the compounds shown in the formula (X), the formula (XI), the formula (XVI) and the formula (XV) is provided; partial reaction by-products can be removed only by recrystallization so that purification is facilitated, and the cost is greatly reduced.