Stellar archeology1 shows that massive elliptical galaxies today formed rapidly about ten billion years ago with star formation rates above several hundreds solar masses per year (M ⊙ yr −1 ). Their progenitors are likely the sub-millimeter-bright galaxies (SMGs) 2 at redshifts (z) greater than 2. While SMGs' mean molecular gas mass 3 of 5 × 10 10 M ⊙ can explain the formation of typical elliptical galaxies, it is inadequate to form ellipticals 4 that already have stellar masses above 2 × 10 11 M ⊙ at z ≈ 2. Here we report multi-wavelength high-resolution observations of a rare merger of two massive SMGs at z = 2.3. The system is currently forming stars at a tremendous rate of 2,000 M ⊙ yr −1 . With a star formation efficiency an order-of-magnitude greater than that of normal galaxies, it will quench the star formation by exhausting the gas reservoir in only ∼ 200 million years. At a projected separation of 19 kiloparsecs, the two massive starbursts are about to merge and form a passive elliptical galaxy with a stellar mass of ∼ 4 × 10 11 M ⊙ . Our observations show that gas-rich major galaxy mergers, concurrent with intense star formation, can form the most massive elliptical galaxies by z ≈ 1.5. HXMM01 (1HERMES S250 J022016.5−060143) was identified as an unusually bright SMG 5 in the Herschel Multi-tiered Extragalactic Survey (HerMES 6 ). We observed it with a variety of ground-based telescopes from optical to radio to obtain higher resolution images and to better sample the spectral energy distribution (SED). The source is resolved into two similarly bright components at z ∼ 2.308 separated by 3 ′′ (Figure 1; hereafter X01N and X01S for the northern and southern component, respectively), which are connected by a bridge of material reminiscent of tidal tails frequently seen in galaxy mergers. The Carbon Monoxide (CO) J = 1→0, J = 4→3, and Hα spectra all show slightly different redshifts for these two components. The velocity separation is 260±70 km s −1 and 330±220 km s −1 from the CO J = 1→0 and Hα spectra, respectively. In addition, the CO J = 1→0 line widths for the two components are significantly different (970 ± 150 km s −1 vs. 660 ± 100 km s −1 ), establishing clearly that they are two distinct galaxies undergoing a merger. HXMM01 is close to two low-redshift galaxies and is weakly gravitationally magnified. From our lens model (see Supplementary Information), we determined that the magnification factors are 1.8 ± 0.5, 1.4 ± 0.2, and 1.6 ± 0.3 for X01N, X01S, and the entire system, respectively. Here we quote lensing-corrected values, and the uncertainties in magnification have been propagated into their errors.With a flux density of 20 ± 4 mJy at 850 µm, HXMM01 is among the brightest SMGs known, which typically have a flux density of 5 mJy at 850 µm of typical SMGs. The SED between 160 µm and 2.1 mm is fully consistent with a modified blackbody with a characteristic dust temperature of 55 ± 3 K. The dust temperature is much hotter than those of normal star-forming galaxies, and lies at the higher end...