In this paper, the development of the extended kalman filter(EKF) which is based on Koreasat-3 bus system is introduced and the design result is shown through the simulation. Especially to determine the filter gains for accurate estimation, there is assumed that initial estimated parameters are not changed. But although the satellite performs the attitude control by 2Hz, it is verified that the EKF is running rightly using the changed filter gains. Also some cases are considered using the simulation : with each bias for 4-axis gyro and with gyro each axis failure. It is verified that the designed filter can be used as the back-up about gyro failure.