The paper presents a method for efficiently generating Gottesman-Kitaev-Preskill (GKP) qubits using adaptive Gaussian operations and generalized photon subtraction (GPS). The authors propose a system that combines photon number measurements and homodyne measurements to synthesize GKP qubits from initial states. By utilizing adaptive operations, the method significantly improves the success probability of generating fault-tolerant GKP qubits, achieving over 10% success probability per shot, which is a million times better than previous methods. The proposed approach is designed to be practical for large-scale optical quantum computers, addressing the challenge of probabilistic state generation in heralding methods. The paper also discusses the advantages of the proposed method over other techniques, such as Gaussian breeding and cat breeding, and provides a detailed simulation to evaluate its performance. The authors conclude by outlining future directions, including the need to verify the robustness against photon loss, develop adaptive quantum operations, improve system architecture, and advance heralding state generation using multiphoton detection.The paper presents a method for efficiently generating Gottesman-Kitaev-Preskill (GKP) qubits using adaptive Gaussian operations and generalized photon subtraction (GPS). The authors propose a system that combines photon number measurements and homodyne measurements to synthesize GKP qubits from initial states. By utilizing adaptive operations, the method significantly improves the success probability of generating fault-tolerant GKP qubits, achieving over 10% success probability per shot, which is a million times better than previous methods. The proposed approach is designed to be practical for large-scale optical quantum computers, addressing the challenge of probabilistic state generation in heralding methods. The paper also discusses the advantages of the proposed method over other techniques, such as Gaussian breeding and cat breeding, and provides a detailed simulation to evaluate its performance. The authors conclude by outlining future directions, including the need to verify the robustness against photon loss, develop adaptive quantum operations, improve system architecture, and advance heralding state generation using multiphoton detection.