This study provides two mathematical tools to best estimate the gravity direction when using a pair of non-orthogonal inclinometers whose measurements are affected by zero-mean Gaussian errors. These tools consist of: (1) the analytical derivation of the gravity direction expectation and its covariance matrix, and (2) a continuous description of the geoid model correction as a linear combination of a set of orthogonal surfaces. The accuracy of the statistical quantities is validated by

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... Monte Carlo tests and the application in an Extended Kalman Filter (EKF) has been included. The continuous geoid description is needed as the geoid represents the true gravity direction. These tools can be implemented in any problem requiring high-precision estimates of the local gravity direction.