In this paper we propose an angular rate and acceleration matching method for initial transfer alignment in aircraft. The conventional angular rate and acceleration matching method performs compensation for the lever arm effects between the master and slave INS before initial alignment. However, the conventional method does not take the flexure angular acceleration into account and thus is not effective when the flexure angular acceleration is large. We propose a new angular rate and acceleration matching method to cope with the flexure acceleration between the master and slave INS and compare the results with those of the conventional method by simulation. The simulation results show that the proposed matching method is better than the conventional matching method in case of large flexure acceleration.