A 3-DOF simulation turntable with perpendicular errors is introduced. The characteristics of period and variation in the perpendicular error are liable to bring about orientation error, which is a function of the overall static inaccuracy. Aimed to compensate orientation error, a perpendicular error calibration method is proposed to measure the perpendicular error between the axis and the bushing of a rotating axis in simulation turntable. Based on transformation matrix, gesture transformation matrix with various error items is achieved. As a result of this analysis, perpendicular error analysis is carried out when this measurement result is applied to a simulation turntable. Furthermore, this study also permits the user to know how to minimize some error sources of the simulation turntable.