For the angular velocity gyro drift and noise and the inertial navigation solution of the integral nature, the navigation error of the attitude will accumulate over time. With the increase of navigation time, the system may fail. In high dynamic motion the accelerometer / magnetometer attitude measurement navigation system will not work properly. Therefore, the accelerometer / magnetometer attitude determination system, haven’t no drift, but poor dynamic performance. This article will realize a low-cost, precision Attitude Calculation System with more effective integration of the two.