In this paper, a low-cost attitude estimation system (AES) is designed to estimate the attitude information of the vehicle utilizing MEMS inertial measurement unit (MIMU) and single baseline global positioning system (GPS). The proposed AES adopts a nonlinear attitude observer to fuse different sensors and estimate the vehicle's attitude. With the help of single baseline GPS, a maneuver accelerations compensation algorithm is used to improve the accuracy of the attitude angles and gyro biases. Modified quaternions are also used for the attitude observer to separate the yaw angle from the gravity angles easily when the single baseline GPS information is absent. The proposed AES judges the maneuver state of the vehicle depending on a switch criteria and adjusts the gain of the observer during GPS outages. The rules can efficiently detect the maneuver state of the vehicle and make full use of the inertial sensor outputs than classical rules. The experimental tests show that the proposed AES has a good attitude estimation accuracy, which meets the requirements of the Satcom-on-the-Move (SOTM) systems.