Measurement time delay in the transfer alignment is very important. It has been well known that the time delay degrades the alignment performance and makes some navigation errors on the transfer alignment of slave INS(SINS). Therefore there are many schemes to eliminate that time delay but the compensation technique through the estimation by Kalman filter through modeling the time delay as a random constant is generally used. In the case of change over measurement time delay or the large measurement time delay, estimation performance in the existing compensation technique is degraded because model of time delay is not correct any more. In this paper, we propose the method to keep the time delay almost constant even though in the abnormal communication state and very small through feedback compensation using double buffer. Double buffer consists of two moving window to temporarily store measurements from master INS and slave INS in real time.