Abstract: The independence of the Eulerian Angles and the rotation sequence in constructing of transformation matrix from body coordinates to fixed coordinate problems are discussed in this paper, by introducing the transition coordinate system. The rigid body position is independent of the rotation sequence corresponding to Eulerian angles. However, there exists a sequence in all of them, in which each of the three rotations is carried out around common coordinate axes of the two coordinate systems associated with each other, and the transformation relation of each rotation is expressed with simple transformation for rotation about a fixed axis. Therefore, this sequence is chosen to construct the transformation matrix from the body coordinate to the fixed coordinate system.