Since the last decade, vehicle tracking has been attracting significant attention in a wide range of applications. To deliver on their requirements, these applications need a specific tracking accuracy. However, current tracking techniques lack the required accuracy, especially for mission critical applications. Although these techniques have demonstrated significant performance improvement, there remain situations that give rise to degraded tracking accuracy, a deficiency that many applications cannot tolerate. This has motivated the research and development of advanced tracking. In this paper will be the design and implementation of an inertial navigation system (INS) using an inertial measurement unit (IMU) and GPS by Matlab simulation software. The INS is capable of providing continuous estimates of a vehicle’s position and orientation. And Comparative study of different types of estimation filters (KF, EKF) which has high accuracy is used to improve system state estimation.