ABSTRACT: Tri-axis magnetism and acceleration data loggers have recently been used to obtaintime-series headings and, consequently, the 3-dimensional dive paths of aquatic animals. However,problems may arise in the resulting calculation process with multiple parameters. In this study, thedive paths of loggerhead turtles and emperor penguins were reconstructed. For both species, appar-ently unrealistic movements were found. Time-series heading data of turtles showed small regularfluctuations synchronous with stroking. In the dive paths of penguins, infrequent abrupt changes inheading were observed during stroke cycles. These were unlikely to represent true behavioursaccording to observations of underwater behaviour and tri-axis magnetism and acceleration data.Based on the relationship between sampling frequency and frequency of body posture change, wesuggest that (1) the changes in the animals’ posture concurrent with strokes and (2) the mismatchedtreatment (i.e. filtering and non-filtering) of the acceleration and magnetism data caused the arte-facts. These inferences are supported by the results of simulations. For data sets obtained at a givensampling frequency, the error pattern in calculated dive paths is likely to differ depending on the fre-quency and amplitude of body posture changes and in swim speed. In order to avoid misinterpreta-tion, it is necessary to understand the assumptions and inherent problems of the calculation methodsas well as the behavioural characteristics of the study animals.KEY WORDS: 3D dive path · Low-pass filter · Sampling frequency · Stroke activity · Data logger ·Dead-reckoning