Velocity-attitude matrix” matching method is proposed as a new approach to transfer alignment, in allusion to the disadvantages of “velocity-attitude” method which has a huge computation and low robustness, and “angular rate-acceleration” method which has a difficulty to compensate the lever-arm effect, and then an alignment model is deduced. Simulation results show that this method can complete a high precision alignment process and achieve a high precision, even if carrier aircraft do simple Angle maneuver. With the development tendency of SINS(strap-down inertial navigation system) as both master INS and slave INS, the characteristics of mathematics platform in SINS will make “velocity-attitude matrix” method used more and more widely.