summary:Nowadays, the algorithm most frequently used for determination of the estimators of parameters which define a transformation between two coordinate systems (in this case the Helmert transformation) is derived under one unreal assumption of errorless measurement in the first system. As it is practically impossible to ensure errorless measurements, we can hardly believe that the results of this algorithm are “optimal”. In 1998, Kubáček and Kubáčková proposed an algorithm which takes errors in both systems into consideration. It seems to be closer to reality and at least in this sense better. However, a partial disadvantage of this algorithm is the necessity of linearization of the model which describes the problem of the given transfo...