The airborne laser scanning technique with GPS positioning and INS orientation is useful for height determination of ground points. In principle, no other auxiliary data are needed, and the coordinates of topographic points can be derived directly from the computational results of GPS and INS data. All current developed airborne laser scanning systems apply the method for the height determination. In the paper, we present a block adjustment model for sufficiently utilizing the overlaps between the scanning strips and study the feasibility of the model in order to improve the accuracy of the height determination by airborne laser scanning technique. Our method is applicable for height data which have a continuous first order derivative. The results show that the accuracy at ±20cm level is achievable.