The mechanism of formation of the perovskite-like layered structure of the oxide Gd₂SrFe₂O₇ was studied. The limiting stages are those of formation of phases with perovskite (GdFeO₃, SrFeO_3-x ) and K₂NiF₄ (GdSrFeO₄) structures. The Mössbauer study has shown that iron atoms exist in a heterovalent state (Fe³⁺ and Fe⁴⁺) only in the structure of SrFeO_3-x ).