In this paper, it is proposed that an attitude and position estimation algorithm based on a stereo camera system for a helmet tracker. Stereo camera system consists of two CCD camera, a helmet, infrared LEDs and a frame grabber. Fifteen infrared LEDs are feature points which are used to determine the attitude and position of the helmet. These features are arranged in triangle pattern with different distance on the helmet. Vision-based the attitude and position algorithm consists of feature segmentation, projective reconstruction, model indexing and attitude estimation. In this paper, the attitude estimation algorithm using UQ (Unit Quaternion) is proposed. The UQ guarantee that the rotation matrix is a unitary matrix. The performance of presented algorithm is verified by simulation and experiment.