A high accuracy measuring device and corresponding measuring method for three;dimensional attitude angles (yaw, pitch and roll) were designed based on an autocollimator and a coordinate rotary transfer matrix. The working principle and structural composition were introduced. A three;dimensional attitude angle measuring model was established and the theory algorithm by coordinate rotation matrix was derived based on the principle of autocollimation angle measurement. Then, the optical system was designed according to the demand of the measurement system. A single Field Programming Gate Array (FPGA) was used to implement double CMOS image sensor imaging, spot identifying, subdivision positioning, three;dimensional attitude angle calculation and rapid communication with a USB. To ensure the unity of the actual equipment parameter and design data, a high precision calibration method was researched for the three;dimensional attitude angle measuring device. Finally, three;dimensional attitude angles were tested to verify this measuring device, and the degrees and the factors affecting the angle measuring accuracy were analyzed as well. Calibration and experiment measurement results indicate that the measuring precisions of the yaw, pitch and roll angles for the measuring device are 2.2″, 2.5″ and 7.8″ respectively in view field of ±20'. It shows that the three;dimensional attitude angle measuring device has higher precision, simpler structure as well as stronger stabilization, and can be widely applied to engineering practices. © 2016, Science Press. All right reserved.