Abstract: for　avoiding　loss 　of 　accurac y　caused　by　the 　linearization 　of 　rotation　matrix　in 　three－dimen－sional 　coordinate 　transformation 　by　the 　total 　least 　squaretlsmethodthe　multivariate　total 　leastsquaremtlsmodel 　is 　advanced．in　order 　to 　evaluate 　the 　effect 　of　mtls　on　coordinate 　transformation various 　experiment 　schemes 　set 　compared　with　the　tls　al gorithm．he 　impacts 　of 　rotation　angleand　scale 　factor 　on　solution　precision 　are 　anal yzedand　conclusions　based　on　the 　experimentresults 　asfollowingin 　the 　condition　of 　coordinate 　transformation　with　a　bi gger 　rotation　angle 　or 　under 　independent 　equal 　precision　observationthe 　solution　precision　of　mtls　is 　better 　than 　the　one　of　tlses peciall y　the　mtls　method　does　not　need 　iterative 　calculation　and　can　be　used 　for 　coordinate 　transformation　with　any　scale 　factor