To calculate the attitude in ARS(Attitude Reference System) using 3 gyros and 3 accelerometers, gyro drift must be compensated with accelerometer to avoid divergence of attitude error. Kalman filter is most popular method to integrate those two sensor outputs. In this paper, new Kalman filtering method is proposed for roll and pitch attitude estimation. New states are defined to make linear equation and algorithm for changing Kalman filter parameters is proposed to ignore disturbances of acceleration. This algorithm can be easily applied to low cost ARS.