This paper presents firstly the method of Euler angle matching designing the transfer alignment using the attitude matching. In this method, the observation directly uses Euler angle difference between MINS and SINS so it needs to describe the rotation vector error to the Euler angle error. The rotation vector error related to the Euler angle error is derive from the direction cosine matrix error equation. The feasibility of the Kalman filter designed for the transfer alignment by Euler angle matching is analyzed by the alignment error results with respect to the roll angle the pitch angle, and the yaw angle matching.