Tilt and heading angles information of a remotely operated vehicle (ROV) are very important in underwater navigation. This paper presents a low.cost tilt and heading estimation system. Three single.axis rate gyros, a tri-axis accelerometer, and a tri-axis magnetometer are used. Output signals coming from these sensors are fused by two Kalman filters. The first Kalman filter is used to estimate roll and pitch angles and the other is for heading angle estimation. By using this method, we have obtained tilt (roll and pitch angles) and heading information which are reliable over long period of time. Results from experiments have shown the performance of the presented system.