Bifurcations of a degenerate homoclinic orbit with orbit flip in high dimensional system are studied. By establishing a local coordinate system and a Poincare map near the homoclinic orbit, the existence and uniqueness of 1–homoclinic orbit and 1–periodic orbit are given. Also considered is the existence of 2–homoclinic orbit and 2–periodic orbit. In additon, the corresponding bifurcation surfaces are given.