In this paper, the real-time attitude determination based Matlab using low-cost receivers was designed and evaluated. The GNSS attitude determination system was implemented to operation in real-time by TimerCallback in MATLAB. The TTM(Transmission Time Misalignment) of U-blox receiver was confirmed through zero baseline tests and this problem was revised. The computed attitude by the high-cost NovAtel receiver was compared to the computed attitude by the low-cost U-blox receiver. As a result of this, the performance of attitude determination systems by low-cost receiver was confirmed. To determine baseline, LAMBDA and BC-LAMBDA for integer ambiguities search methods were used. To confirm suitable integer ambiguity search method in real-time attitude determination algorithm, determined baselines by two methods were compared, and it was confirmed that BC-LAMBDA is more suitable. As a result of this, the operation of real-time attitude determination system was confirmed using 3 low-cost receivers.