A method to solve a pose estimation problem, that is, the estimation of a rigid body transformation (in particular, a rotation matrix) that gives the best match between the registration of non-corresponding 3-D point sets is proposed. First, it is shown that the rotation matrix can be estimated by left singular vector matrices derived by the singular value decomposition of the given 3-D point sets. Next, it is shown that the rotation matrix between non-corresponding 3-D point sets whose number of elements is different can be found immediately using the proposed method by numerical simulations.