Depth Sensor (ex: Kinect and Laser Scanner) and IMU (ex: accelerometer and gyroscope) are often combined together in robotic application. Both types of sensor can detect 3D motion, and each has its definition of coordinate. Without appropriate aligning, one will get different motion from each sensor, and make following processing fail. For this reason, one should carefully align both sensors' coordinate. Although there are papers dealing with calibrating between image sensor and IMU, there still no method for calibrating between depth sensor and IMU. This paper details the method to analyze data from both sensor, and calculate the calibration matrix. Besides, self-made high precision IMU is also descripted in this paper.