The system error model for the compensation of the low-cost personal navigation system is derived and the error compensation method using GPS is also proposed. The walking navigation system (WNS) that calculates navigation information through walking detection has small error than INS, but the error also increases with time. In order to improve reliability of the system regardless of time, WNS is integrated with GPS. Since WNS is usually used in urban area, the blockage of CPS signal is frequently occurred. Therefore tightly coupled Kalman filter is used for the integration of WNS and GPS. In this paper, the system model for the design of tightly coupled Kかm filter is designed and measurement is linearized in consideration of moving distance error. It is shown by Monte Carlo simulation that the error is bounded even through the number of visible satellite is less than 4.