A linear encoder can have a mass embodiment having a position code marking, a read head having a calibration means, and a control and analysis unit, and calibration method for calibrating a position code made of code elements using the read head. The read head has a sensor unit having at least two detection reference points, the detection distance of which establishes at least one standard with high precision. In the scope of the calibration method, calibrated position values are prepared for code elements with the aid of the standard, which is determined with high precision, and are stored in the control and analysis unit.