A design of CPS attitude determination system is described in this paper. The designed system is a low cost high precision 24 channel single frequency GPS(Global Positioning System) receiver which provides a precise absolute heading and pitch (or roll) as well as a position. It uses commercial chip-set and consists of two RF parts, two signal-tracking parts, a processor, memory parts and I/Os. In order to determine precise attitude, accurate carrier phase measurements and an efficient integer ambiguity resolution method are required. To meet these requirements, a PLL (Phase Locked Loops) is designed, and an algorithm called ARCE (Ambiguity Resolution with Constraint Equation) is adopted. The hardware and software structure of the system will be described, and the performance evaluated under various conditions will be presented. The test results will promise that more reliable navigation system be possible because the system provides all navigational information such as position, velocity, time and attitude.