In Strapdown Inertial Navigation System(SDINS), error models based on previously proposed conversion equations between the attitude errors, are only valid in case the attitude errors are small. The SDINS error models have been independently studied according to the definition of the reference frame and of the attitude error. The conversion equations between the attitude errors applicable to SDINS with large attitude errors are newly derived. Lyapunov transformation matrices are also derived from the obtained results. Furthermore the general method, which is independent of the attitude error and the reference frame to derive SDINS error model, is proposed using the Lyapunov transformation.