The aim of this work is to propose a low cost method to calibrate a low cost IMU (Inertial Measurement Unit). Nowadays, the use of Micro Electro-Mechanical System instruments is widely accepted, owing to their great flexibility linked to their cheap costs. On the other hand, such peculiarities imply a loss of accuracy and performances. In order to have an instrument being completely low cost, also a low cost calibration procedure is required. In the present paper experiments on low cost IMU are discussed; the tested instrument is composed ofa cluster of almost orthogonal accelerometers and gyroscopes, based on MEMS technology. For both the accelerometers and the gyros, the proposed calibration method is based on the use of magnitudeof reference quantities instead of the single component value.