Evolutionary multitasking algorithms aim to solve several optimization tasks simultaneously, and they can improve the efficiency of various tasks evolution through the knowledge transfer between different optimization tasks. Evolutionary multitasking algorithms have been applied to various applications and achieved certain results. However, how to transfer knowledge between tasks is still a problem worthy of research. Aiming to improve the positive transfer between tasks and reduce the negative transfer, we propose a single-objective multitask optimization algorithm based on elite individual transfer, namely MSOET. In this paper, whether to execute knowledge transfer between tasks depends on a certain probability. Meanwhile, in order to enhance the effectiveness and the global search ability of the algorithm, the current population and the elite individual in the transfer population are further utilized as the learning sources to construct a Gaussian distribution model, and the offspring is generated by the Gaussian distribution model to achieve knowledge transfer between tasks. We compared the proposed MSOET with ten multitask optimization algorithms, and the experimental results verify the algorithm's excellent performance and strong robustness.