The characteristics of pendulum type gimbals in measuring the acceleration of ship's motion is analyzed theoretically and experimentally. The spurious variation of the acceleration appears due to the rolling of ships and the shock by waves. It depends not only on the viscosity of the damping oil filled in the container of gimbals but also on the setting error of the accelerometer and the bending stress of the wire which picks up signals. When the apparatus is rightly set and the viscosity of the oil is properly chosen according to the rolling period of the ship's own, it is expected to be less than several percent of that which will appear in case of not using gimbals.