In this paper, a new technique was suggested to estimate vehicle speed for the traffic accident reconstruction, and accident investigators can estimate initial vehicle speed based on this suggested technique. Turning tests with several vehicle speeds were executed and compared with the motion of the vehicle and the shape of the tire marks. A new method for estimating the coefficient of friction is suggested by using the longitudinal and lateral components of tire marks. And also, a speed calculation graph is suggested to estimate vehicle speed for traffic accident reconstruction.