The Ultra-short baseline (USBL) positioning system has important application in the positioning of underwater vehicles. The installation error angle of the USBL positioning system has an important influence on the positioning accuracy of USBL system. The traditional calibration methods have limited estimation accuracy for installation error angles and have high route requirements. To solve the above problems, a calibration method of installation error angle based on attitude determination is proposed in this paper. When strapdown inertial navigation system (SINS) and USBL are fixed together in the application process, the installation error angle of USBL is fixed and unchanged. Then the calibration of installation error angle can be accomplished with the idea of attitude determination. The vector observation model based on the installation error angle matrix is established first. Observation vectors are obtained by the relative position of transponders in the USBL coordinate frame. The reference vector is calculated by position of transponder, position and attitude of SINS and lever arm between SINS and USBL. By constructing the observation vectors and the reference vectors, the proposed method can calibrate the installation error angle of SINS and USBL in real time. The advantages of the proposed method are that it has no specific requirements for the calibration route and can calibrate the installation error angle in real time