This paper presents a Inertial Measuring Unit(IMU) for motion measurement of an AUV. The IMU is composed of three parts: inertial sensors with three servo accelerometers and three rate gyros, an analog/digital interface board, and a signal processing board with TMS320C31 DSP processor. The IMU is a class of strap-down inwetial navigation system does not applicable directly to the navigation system in consequence of the AUV and integrated sensors for an integrated navigation system of the AUV. Fast calculstion of direction cosine matrix for the coordinate transformation body to reference is obtained through the DSP processor. A switching algotrithm is used to lessen the low frequency drift effect of the gyros in the vertical plane with use of low pass filtering of the signal of the accelerometers.