A new calibration method for Inertial Measurement Unit (IMU) of strapdown inertial technology was presented. IMU has been composed of accelerometers, gyroscopes and a circuit of signal processing. Normally, a rate transfer test and multi-position tests are used for IMU calibration. The new calibration method is based on whole angle rotation or finite rotation. In fact it is suggested to turn over IMU around three axes simultaneously. In order to solve the equation of calibration, it is necessary to provide an equality of a rank of basic matrix into degree of basic matrix. The results of simulated IMU data presented to demonstrate the performance of the new calibration method.