A method for calibrating an inertial or magnetic sensor with three sensitive axes (X, Y, Z), said sensor being an accelerometer, a magnetometer or a gyrometer, for determining a rotation matrix (Rbc) suitable for transforming coordinates expressed in a measurement frame of reference (Rc) of said sensor into coordinates expressed in a predetermined frame of reference (Rb) stationary with respect to a mobile body carrying said sensor, characterized in that it comprises the following steps: - acquiring (E71, E72, E73) by said sensor at least two series (E74, E75, E76) of physical measurements (mx, my, mz) respectively corresponding to the rotation of said mobile body according to at least two of the three axes (xb, yb, zb) of said predetermined frame of reference (Rb) stationary with respect to said mobile body, each of said series of physical measurements (mx, my, mz) comprising at least three samples at different times according to the three sensitive axes (X, Y, Z) of said sensor; - performing determination, for each of the two series (E74, E75, E76), of the coordinates (nx1, nx2, nx3, ny1, ny2, ny3, nz1, nz2, nz3) of each of the rotation axes corresponding to one of said two of the three axes (xb, yb, zb) of the predetermined frame of reference (Rb) stationary with respect to said mobile body in the measurement frame of reference (Rc) of said sensor, the determination of the coordinates (nx1, nx2, nx3, ny1, ny2, ny3, nz1, nz2, nz3) comprising for each series a step (E11-E15; E32-E34) of estimating a substantially invariant rotation axis in the space of said physical measurements based on said at least three acquired samples, either by considering that the substantially invariant rotation axis corresponds to the axis for which the standard deviation of the values of said physical measurements projected onto said axis is minimized for a magnometer or an accelerometer or is maximized for a gyrometer, or, when the sensor is a magnetometer or an accelerometer, by performing a vector calculation (E32, E33) on said physical measurements; and - producing the rotation matrix (Rbc) based on said determined coordinates (nx1, nx2, nx3, ny1, ny2, ny3, nz1, nz2, nz3) of said at least two of the three rotation axes. - acquiring (E71, E72, E73) by said sensor at least two series (E74, E75, E76) of physical measurements (mx, my, mz) respectively corresponding to the rotation of said mobile body according to at least two of the three axes (xb, yb, zb) of said predetermined frame of reference (Rb) stationary with respect to said mobile body, each of said series of physical measurements (mx, my, mz) comprising at least three samples at different times according to the three sensitive axes (X, Y, Z) of said sensor; - performing determination, for each of the two series (E74, E75, E76), of the coordinates (nx1, nx2, nx3, ny1, ny2, ny3, nz1, nz2, nz3) of each of the rotation axes corresponding to one of said two of the three axes (xb, yb, zb) of the predetermined frame of reference (Rb) stationary with respect to said mobile body in the measurement frame of reference (Rc) of said sensor, the determination of the coordinates (nx1, nx2, nx3, ny1, ny2, ny3, nz1, nz2, nz3) comprising for each series a step (E11-E15; E32-E34) of estimating a substantially invariant rotation axis in the space of said physical measurements based on said at least three acquired samples, either by considering that the substantially invariant rotation axis corresponds to the axis for which the standard deviation of the values of said physical measurements projected onto said axis is minimized for a magnometer or an accelerometer or is maximized for a gyrometer, or, when the sensor is a magnetometer or an accelerometer, by performing a vector calculation (E32, E33) on said physical measurements; and - producing the rotation matrix (Rbc) based on said determined coordinates (nx1, nx2, nx3, ny1, ny2, ny3, nz1, nz2, nz3) of said at least two of the three rotation axes.