This paper presents the design and development of a PC-based orientation sensing system using strapdown inertial measurement unit (SIMU). A 9-DOF (degree of freedom) SIMU, which consists of 3-DOF gyroscopes, 3-DOF accelerometers, and 3-DOF magnetometers, are used to estimate the orientation. Data fusion is performed to improve measurement accuracy. In this paper, the orientation measurements are compared and discussed using three different approaches, known as the conventional accelerometer/gyroscope approach, the Kalman filter based 9-DOF SIMU approach, and the gradient decent algorithm based 9-DOF SIMU approach. The derivation of each approach together with the design of the PC-based orientation sensing system is outlined in this paper.