This paper considers a fault accommodation problem for inertial navigation systems (INS) that have redundant inertial sensors such as gyroscopes and accelerometers. It is wellknown that the more sensors are used, the smaller the navigation error of INS is, which means that the error covariance of the position estimate becomes less. Thus, when it is decided that double faults occur in the inertial sensors due to fault detection and isolation (FDI), it is necessary to decide whether the faulty sensors should be excluded or not. A new accommodation rule for double faults is proposed based on the error covariance of triad-solution of redundant inertial sensors, which is related to the navigation accuracy of INS. The proposed accommodation rule provides decision rules to determine which sensors should be excluded among faulty sensors. Monte Carlo simulation is performed for dodecahedron configuration, in which case the proposed accommodation rule can be drawn in the decision space of the two-dimensional Cartesian coordinate system.