A solid state drive and a method for constructing a logical-to-physical table of the solid state drive are provided. Once the solid state drive is powered on again, the logical-to-physical table and the bitmap table are directly read from the flash memory. Then, the blocks whose history numbers are higher than the reference history number are searched from the flash memory. According to the history numbers in an ascending order, the physical-to-logical data in the blocks are sequentially reconstructed into the logical-to-physical table and the bitmap table of the mapping unit. Consequently, the logical-to-physical table and the bitmap table can be quickly reconstructed.