ＧＰＳ／ＩＮＳ组合导航系统已在一些领域得到应用，而ＩＮＳ昂贵的价格限制了它的广泛应用。本文采用低成本惯性测量组件（ＩＭＵ）设计了低成本ＩＭＵ／ＧＰＳ组合系统的硬件和相应的软件，进行了静态实验和数据处理，系统的俯仰角和横滚角误差均小于０．２°。实验结果表明，低成本组合系统的性能较好，而其性能价格比更高。 GPS / INS integrated navigation system has been applied in some areas, and INS expensive price limit its wide range of applications. In this paper, the hardware and software of the low cost IMU / GPS combined system are designed with low cost inertial measurement unit (IMU), and the static experiment and data processing are carried out. The pitch angle and roll angle error of the system are both less than 0.2 °. The experimental results show that the low-cost combo system has better performance and higher cost performance.