The normal forms of generalized Neimark-Sacker bifurcation are extensively studied using normal form theory of dynamic system. It is well known that if the normal forms of the generalized Neimark-Sacker bifurcation are expressed in polar coordinates, then all odd order terms must, in general, remain in the normal forms. In this paper, five theorems are presented to show that the conventional Neimark-Sacker bifurcation can be further simpli-fied. The simplest normal forms of generalized Neimark-Sacker bifurcation are calculated. Based on the conven-tional normal form, using appropriate nonlinear transformations, it is found that the generalized Neimark-Sacker bifurcation has at most two nonlinear terms remaining in the amplitude equations of the simplest normal forms up to any order. There are two kinds of simplest normal forms. Their algebraic expression formulas of the simplest nor-mal forms in terms of the coefficients of the generalized Neimark-Sacker bifurcation systems are given.