This project is about the Design and Construction of a Vehicle Tracking and  Accident Alert System (VTAA) using GPS and GSM Technology. It comprises of  integration between GPS receiver, microcontroller and GSM module, and of  course the push button for accident alert activation. The combination of all this  technology will produce our VTAA system. The GPS module receive the  coordinate of the point at which the system is located, controlled by the user using  command interfaces through GSM module as a transmitter and receiver of data.  This project is of two basic parts, the hardware and the software development. The  hardware development includes the GPS, Push button and the microcontroller  wiring connection, and its integration with GSM module. The software  development includes the programming of the microcontroller (ATMEGA 8) with  the source code, GSM message command, the NMEA protocol command and  Google map API achievement. This system is controlled by users with centralized  command interface through text.