This work demonstrates a dead-reckoning (DR) scheme for a low-cost land navigation system and a DR/GPS system design using the sigma point Kalman filter (SPKF). T hrough an observability analysis and some simulations, it is shown that the performances of a stand-alone DR system and DR/GPS system can be improved by employing the proposed DR scheme and SPKF. By using the designed DR scheme and filter, the stand-alone DR system does not have any undetectable errors occurring on the curve trajectory. And the DR/GPS system can provide a stable and seamless navigational solution even in the case where the initial heading estimation error is large, such as 160 degrees, or when the GPS signal is unavailable due to tunnels, buildings, and so on. Simulation results indicate a satisfactory performance of the proposed system.