Calibration of inertial instruments is needed because the outputs of instruments contain errors. Current Inertial Navigation Systems (INS) calibration techniques either require specialized calibration facilities or computational methods which make use of the fact that the INS axes should be aligned with locallevel frame. Furthermore, these calibration techniques are limited in that non-orthogonalities cannot be determined and the misalignment of the Inertial Measurement Unit (IMU) to the local level frame can affect the results. This paper introduces a new calibration method that overcomes these limitations. A mathematical model, which comprises biases, scale factors, and non-orthogonalities. was developed and used in the rigorous least squares adjustment procedure. The values of gravity and earth rotation rate were used as reference values in the adjustment. The measurement data from eighteen different attitudes are used and the rotation scheme attainable with a two-degree-of-freedom frame is introduced. The test result shows that while biases, scale factors, and non-orthogonalities can be calibrated for the accelerometers, only biases can be calibrated for the gyroscopes. This calibration method can easily be used as a field method.