The attitude determination system is indispensable for navigation, guidance and control tasks. In order to construct this system some special products that use dual frequencies or have on receiver engine with multiple antennas are used. But they are so expensive. Thus there are still strong requirements for the conventional low cost single frequency off-the-shelf receiver. This paper will propose a new technique to resolve integer ambiguity with single frequency GPS receiver and will show the problems of the attitude applications in which low cost receiver are being used. Also, based on this new technique precise attitude determination is presented.