From an engineering reality, a high-performance micro inertial measurement unit of the structural framework is given based on the new ARM of Cortex-M3 core and low-cost MEMS inertial sensors.It is described in detail with three-axis MEMS gyroscopes, MEMS accelerometers and triaxial magnetoresistive sensor in the development of micro inertial measurement unit hardware design and analysis of the gyroscope and accelerometer signal noise and the signal filtering method using the mean pretreatment After pretreatment with FIR filter to filter the signal, gyroscopes and accelerometers were calibrated.The measurement unit has been used in attitude measurement of a small UAV, to achieve the desired effect.