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.