This paper presents a new camera calibration algorithm for ill-conditioned cases in which the camera plane is nearly parallel to a set of non-coplanar calibration boards. for the ill-conditioned case, most of existing calibration approaches such as Tsais radial-alignment-constraint method cannot be applied. Recently, for the ill-conditioned coplanar calibration Lee&Lee[16] proposed an iterative algorithm based on the least square method. The non-coplanar calibration algorithm presented in this paper is an iterative two-stage procedure with extends the previous coplanar calibration algorithm. Through the first stage, camera, position and orientation parameters as well as one radial distortion factor are determined optimally for a given data of the scale factor and the focal length. In the second stage, the scale factor and the focal length are locally optimized. This process is repeated until any improvement cannot be expected any more Computational results are provided to show the performance of the algorithm developed