This paper details a method to improve accuracy of the land vehicle attitude estimation. It employs the vehicle model constraints to enhance the integration of GPS and a low-cost MEMS inertial measurement unit (MIMU) (GPS/MIMU). To improve the yaw angle estimation, we propose a lateral velocity constraint (LVC) aided method based on the observability analysis for the integrated fusion system. The theoretical analysis indicates that the yaw angle will be directly observed if LVC is augmented into the GPS/MIMU fusion algorithm. Furthermore, for LVC/MIMU system without GPS, the roll angle is always well estimated regardless of whether the vehicle is moving or stationary, and, surprisingly, the pitch angle can also be relatively accurately estimated if the vehicle is moving. Thus, when GPS is unavailable, the LVC/MIMU fusion is proposed by replacing the GPS measurement with the virtual measurement LVC. It is an encouraging improvement since the accumulating errors induced by gyro bias can be suppressed using MIMU alone. Moreover, to overcome the shortage that the pitch angle is not observed if the vehicle is stationary, we propose to fuse the gyros with gravity-based angles by Kalman filtering if the vehicle is detected motionless based on a switching rule. The experimental results compare favorably to theoretical analysis, showing that the proposed method can effectively improve the accuracy for land vehicle attitude estimation.