The invention discloses a genetic engineering strain, a construction method and application thereof in xylitol production. The genetic engineering strain includes Escherichia coli and an expression vector transferred into the Escherichia coli. An XR gene is inserted to the downstream of the expression vector's promoter, the base sequence of the XR gene is shown as SEQ ID No.4, the promoter is Trc promoter, the 5' end of the XR gene has RBS from pET30a, and at least one of ptsG, xylA, xylB and ptsF genes in the Escherichia coli is inhibited or knocked out. Through translation initiation rate screening on xylose reductase gene and selection of appropriate RBS and promoter, the XR gene in the genetic engineering strain can obtain high efficiency expression at 30DEG C, and no inclusion body is generated. By knockout of the ptsG gene, the glucose effect is eliminated, and through knockout of the xylA, xylB and ptsF genes, xylose metabolism and xylitol phosphorylation are blocked.